PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020)

KAMELIA, EMIL (2022) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Delisting company case by the IDX shows that the company has experienced a significant negative effect on the life of the company. This study aims to analyze and obtain empirical evidence about the effect of profitability, liquidity, leverage, company growth on going concern audit opinion. The independent variables used in this study are profitability, liquidity, leverage, company growth. The dependent variable in this study is going concern audit opinion The population in this study is mining sector companies for the 2017-2020 period. The number of companies that were sampled in this study was 33 companies with 4 years of observation. Based on the purposive sampling method, the total of this research was 136 samples. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id and the official websites of their respective companies. The results showed that: (1) Profitability was no effected on Going Concern Audit Opinion. (2) Liquidity affected the Going Concern Audit Opinion. (3) Leverage effected on Going Concern's Audit Opinion. (4) Company growth was no effected on Going Concern Audit Opinion. (5) Profitability, Liquidity, Leverage, and Company Growth simultaneously affected the Going Concern Audit Opinion. Keyword : Profitability, Liquidity, Leverage, Company Growth, and Going Concern Kasus penghapusan pencatatan saham terdaftar oleh BEI menunjukan perusahaan tersebut mengalami kondisi yang signifikan berpengaruh negatif pada kelangsungan hidup perusahaan. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh profitabilitas, likuiditas, leverage, pertumbuhan perusahaan terhadap opini audit going concern. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas, likuiditas, leverage, pertumbuhan perusahaan. Variabel dependen pada penelitian ini adalah opini audit going concern Populasi dalam penelitian ini adalah perusahaan sektor pertambangan periode 2017-2020. Jumlah perusahaan yang dijadikan sampel pada penelitian ini adalah 33 perusahaan dengan pengamatan selama 4 tahun. Berdasarkan metode purposive sampling, total penelitian ini adalah 136 sampel. Data yang digunakan pada penelitian ini adalah sekunder yang diperoleh dri situs resmi Bursa Efek Indonesia (BEI) www.idx.co.id dan situs resmi perusahaan masing- masing. Berdasarkan hasil penelitian ini menunjukan bahwa (1) Profitabilitas tidak berpengaruh terhadap Opini Audit Going Concern. (2) Likuiditas berpengaruh terhadap Opini Audit Going Concern. (3) Leverage berpengaruh terhadap Opini Audit Going Concern. (4) Pertumbuhan Perusahaan tidak berpengaruh terhadap Opini Audit Going Concern. (5) Profitabilitas, Likuiditas, Leverage, dan Pertumbuhan Perusahaan secara simultan memperngaruhi Opini Audit Going Concern. Kata kunci : Profitabilitas, Likuiditas, Leverage, Pertumbuhan Perusahaan, dan Going Concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 042
NIM/NIDN Creators: 43218010185
Uncontrolled Keywords: Profitabilitas, Likuiditas, Leverage, Pertumbuhan Perusahaan, dan Going Concern
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Jul 2022 07:41
Last Modified: 21 Jul 2022 07:41
URI: http://repository.mercubuana.ac.id/id/eprint/65784

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