PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Pada Perusahaan Property dan Real Estate Go Public di BEI Periode 2018-2020)

YULIANTI, EVY (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Pada Perusahaan Property dan Real Estate Go Public di BEI Periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The survival of a company can be seen from its good financial condition and operational condition. According to the 2009 Financial Accounting Standards, going concern is the survival of a business entity and is used as the basic assumption for preparing financial statements for companies that have been audited by public accountants. Profitability shows the company's ability to generate profits during a certain period. There are three financial ratios that are most commonly used to see the condition of a company's financial performance, namely the liquidity ratio, solvency ratio and profitability ratio. In general, these three ratios are always considered by investors because they are basically considered to indicate the initial condition of a company. This research is causality research using quantitative approach. The results of the study show that Profitability, Liquidity, Solvency simultaneously affect going concern Audit Opinions on Property and Real Estate Go Public companies on the IDX in the 2018-2020 period. Keywords: Going Concern, Profitability, Finance Keberlangsungan hidup suatu perusahaan dapat dilihat dari kondisi keuangan maupun kondisi operasional yang baik. Menurut Standar Akuntansi Keuangan tahun 2009 menyatakan going concern adalah kelangsungan hidup suatu badan usaha dan digunakan sebagai asumsi dasar penyusunan laporan keuangan, perusahaan yang telah diaudit oleh akuntan publik. Profitabilitas menunjukkan kemampuan perusahaan dalam menghasilkan laba selama periode tertentu. terdapat tiga rasio keuangan yang paling umum digunakan untuk melihat kondisi kinerja keuangan suatu perusahaan yaitu rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Ketiga rasio ini secara umum selalu menjadi penilaian investor karena secara dasar dianggap sudah menunjukkan tentang kondisi awal suatu perusahaan. Penelitian ini adalah penelitian kausalitas dengan menggunakan pendekatan kuantitatif. Hasil penelitian menunjukan bahwa Profitabilitas, Likuiditas, Solvabilitas secara simultan berpengaruh terhadap Opini Audit going concern pada perusahaan Property dan Real Estate Go Public di BEI pada Periode 2018-2020. Kata kunci : Going Concern, Profitabilitas, Keuangan

Item Type:	Thesis (S1)
Call Number CD:	CD/555. 24 008
NIM/NIDN Creators:	55518120011
Uncontrolled Keywords:	Going Concern, Profitabilitas, Keuangan
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran 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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	khalimah
Date Deposited:	07 Feb 2024 02:44
Last Modified:	07 Feb 2024 02:44
URI:	http://repository.mercubuana.ac.id/id/eprint/85913

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