KHALED, JANUAR (2022) PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia 2017 – 2020). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT Going concern audit opinion becomes an early warning indicator for the company to be able to maintain its business continuity in the future. This study aims to determine the effect of leverage, liquidity and profitability on going concern audit opinion. Population for this research use sample of sector company property & real estate which listed in Indonesia Stock Exchange (BEI) year 2017-2020. Pursuant to purposive sampling method, total of research sample is 88 financial report. Hypothesis testing is done by logistic regression analysis. The results of this study indicate that leverage and liquidity have no effect on going concern audit opinion. Meanwhile, profitability have effect on going concern audit opinion. Keywords: Going concern audit opinion, leverage, liquidity, profitability, property & real estate ABSTRAK Opini audit going concern menjadi indikasi peringatan dini bagi perusahaan untuk dapat mempertahankan keberlangsungan usahanya dimasa mendatang. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, likuiditas, dan profitabilitas terhadap opini audit going concern. Populasi untuk penelitian ini menggunakan sampel perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Berdasarkan metode purposive sampling, total sampel penelitian adalah 88 laporan keuangan. Pengujian hipotesis ini dilakukan dengan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa leverage dan likuiditas tidak berpengaruh terhadap opini audit going concern. Sedangkan, profitabilitas berpengaruh terhadap opini audit going concern. Kata Kunci: Opini audit going concern, leverage, likuiditas, profitbilitas, property & real estate
Item Type: | Thesis (S1) |
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Call Number CD: | FE/AK 22 014 |
NIM/NIDN Creators: | 43218210012 |
Uncontrolled Keywords: | Kata Kunci: Opini audit going concern, leverage, likuiditas, profitbilitas, property & real estate |
Subjects: | 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 > 657.45 Auditing/Audit |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | siti maisyaroh |
Date Deposited: | 06 Oct 2022 05:12 |
Last Modified: | 06 Oct 2022 05:12 |
URI: | http://repository.mercubuana.ac.id/id/eprint/70007 |
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