Aida, Nur (2022) PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Subsektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia periode 2016 – 2020). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh leverage, profitabilitas, ukuran perusahaan terhadap Opini Audit Going Concern. Variabel independen yang digunakan dalam penelitian ini adalah Leverage, Profitabilitas dan Ukuran Perusahaan. Variabel dependen yang digunakan dalam penelitian ini adalah Opini Audit Going Concern Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masng perusahaan, populasi pada penelitian ini terdiri dari 47 Perusahaan subsektor perdagangan besar yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Dengan teknik pengambilan sampel non-probability didapat sampel sebanyak 27 perusahaan subsektor perdagangan besar yang terdaftar di Bursa Efek Indonesia.metode analisis data dalam penelitian ini menggunakan analisis statistik dan regresi logistik dengan dibantu dengan software statistik SPSS versi 25 Berdasarkan hasil analsis regresi logistik Leverage berpengaruh terhadap opini audit going concern, profitabilitas berpengaruh terhadap opini audit going concern, sedangkan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan, Opini Audit Going Concern This study aims to analyze and obtain empirical evidence about the effect of Leverage, Profitability and Company size on Going Concern Audit Opinion.The independent variables used in this study are Leverage, Profitability and Company size. The dependent variable used in this study is Going Concern Audit Opinion The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company,The Population in this study are 47 Wholesale company listed on Indonesia Stock Exchaged in 2016-2020 period, with a non-probability sampling tecnique 27 Wholesale company collected that are listed in the Indonesia Stock Exchange in 2016-2020 period, the data analysis method for this study use descriptive statistic analysis, and logictic regression with statictic software SPPS version 25 Based on logistic regression analysis result Leverage has affect towards going concern audit opinion, profitability has affect towards going concern audit opinion, and company size does not have any affect towards going concern audit opinion Keywords: Leverage, Profitabilty, Company Size,Going Concern Audit Opinion
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120095 |
| Uncontrolled Keywords: | Leverage, Profitabilitas, Ukuran Perusahaan, Opini Audit Going Concern Leverage, Profitabilty, Company Size,Going Concern Audit Opinion |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 06 Jul 2022 03:31 |
| Last Modified: | 06 Jul 2022 03:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64543 |
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