PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

HALIPAH, ALFIYA NUR (2023) PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of Profitability, Company Growth, and Audit Quality on Going Concern Audit Opinion. The independent variables in this study are profitability, company growth, and audit quality, while the dependent variable in this study is going concern audit opinion. The object of this research is an infrastructure company listed on the Indonesia Stock Exchange in 2018-2021. The type of data used is secondary data. This study used a purposive sampling method and obtained 196 samples from 49 companies. The data analysis method in this study was logistic regression analysis using SPSS 25 statistical software. The results of the study show that profitability has no effect on going concern audit opinion, company growth has a negative effect on going concern audit opinion, and audit quality has no effect on going concern audit opinion. Keywords: Profitability, Company Growth, Audit Quality, Going Concern Audit Opinion Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Profitabilitas, Pertumbuhan Perusahaan, dan Kualitas Audit Terhadap Opini Audit Going Concern. Variabel independen dalam penelitian ini adalah profitabilitas, pertumbuhan perusahaan dan kualitas audit, sedangkan variabel dependen dalam penelitian ini adalah opini audit going concern. Objek penelitian ini adalah perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Jenis data yang digunakan adalah data sekunder. Penelitian ini menggunakan metode purposive sampling dan diperoleh 196 sampel dari 49 perusahaan. Metode analisis data dalam penelitian ini adalah analisis regresi logistik dengan menggunakan software stastistic SPSS 25. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap opini audit going concern, pertumbuhan perusahaan berpengaruh negatif terhadap opini audit going concern, dan kualitas audit tidak berpengaruh terhadap opini audit going concern. Kata Kunci: Profitabilitas, Pertumbuhan Perusahaan, Kualitas Audit, Opini Audit Going Concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 210
Call Number: SE/32/23/149
NIM/NIDN Creators: 43219010171
Uncontrolled Keywords: Profitabilitas, Pertumbuhan Perusahaan, Kualitas Audit, Opini Audit 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
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 14 Nov 2023 04:33
Last Modified: 14 Nov 2023 04:41
URI: http://repository.mercubuana.ac.id/id/eprint/83163

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