FAUZIATI, ICA KURNIA (2020) PENGARUH PROFITABILITAS, LIKUIDITAS, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015 – 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of: 1) Profitability of Going Concern Audit Opinions, 2) Liquidity of Going Concern Audit Opinions, 3) Financial distress on Going Concern Audit Opinions, 4) Company Size of Going Concern Audit Opinions, and 5) Profitabiltas, Liquidity, Financial Distress and Company Size on Going Concern Audit Opinion. The data used are data from the Coal Mining Sector company listed on the Indonesia Stock Exchange (BEI) in 2015 - 2018. The total sample in this study were 19 companies using the purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and hypothesis testing using logistic regression (SPSS 25). The results of this study indicate that the independent variables that influence Going Concern Audit Opinion are Current Ratio and Firm Size. While other independent variables, namely, ROA (Return On Asset) and Financial Distress did not affect the Going Concern Audit Opinion. Keywords : Profitability, Liquidity, Financial Distress, Company Size and Going Concern. Penelitian ini bertujuan untuk mengetahui pengaruh : 1) Profitabilitas terhadap Opini Audit Going Concern, 2) Likuiditas terhdap Opini Audit Going Concern, 3) Financial distress terhadap Opini Audit Going Concern, 4) Ukuran Perusahaan terhadap Opini Audit Going Concern, dan 5) Profitabiltas, Likuiditas, Financial Distress dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Data yang digunakan adalah data perusahaan Pertambangan Sub Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2018. Total sampel pada penelitian ini sebanyak 19 perusahaan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dan pengujian hipotesis dengan menggunakan regresi logistik (logistic regression) SPSS 25. Hasil dari penelitian ini menunjukkan bahwa variabel independen yang mempengaruhi Opini Audit Going Concern adalah Current Ratio dan Ukuran perusahaan. Sedangkan variabel independen lainnya yaitu, ROA (Return On Asset) dan Financial Distress tidak berpengaruh terhadap Opini Audit Going Concern. Kata kunci : Profitabilitas, Likuiditas, Financial Distress, Ukuran Perusahaan dan Going Concern
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