PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Teknologi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2022)

FAHMI, FARHAN DWI (2024) PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Teknologi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze and obtain empirical evidence on the effect of company size, company growth, and leverage on Going Concern Audit Opinion. The independent variables used in this study are Company Size, Company Growth and Leverage. The dependent variable used in this study is Audit Opinion Going Concern 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 consists of 42 technology companies listed on the Indonesia Stock Exchange in 2019-2022. With the Purposive Sampling sampling technique, a sample of 42 technology companies listed on the Indonesia Stock Exchange and the official website of each company. The population in this study consists of 41 technology companies listed on the Stock Exchange. Indonesian Securities in 2019-2022. Using the Purposive Sampling technique, a sample of 42 technology companies listed on the Indonesia Stock Exchange was obtained. The data analysis method in this study uses descriptive statistical analysis. Keywords: Company Size, Company Growth, Leverage, Going Concern Audit Opinion Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh ukuran perusahaan, pertumbuhan perusahaan, dan leverage terhadap Opini Audit Going Concern. Variabel independen yang digunakan dalam penelitian ini adalah Ukuran Perusahaan, Pertumbuhan Perusahaan dan Leverage. 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 42 Perusahaan teknologi yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2022. Dengan teknik pengambilan sampel Purposive Sampling didapat sampel sebanyak 42 perusahaan teknologi yang terdaftar di Bursa Efek Indonesia. Metode analisis data dalam penelitian ini menggunakan analisis statistik deskriptif dengan bantuan software IBM SPSS 25. Hasil penelitian membuktikan bahwa ukuran Perusahaan berpengaruh terhadap opini audit going concern, sedangkan pertumbuhan Perusahaan dan leverage tidak berpengaruh terhadap opini audit going concern. Kata Kunci: Ukuran Perusahaan, Pertumbuhan Perusahaan, Leverage, Opini Audit Going Concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 071
Call Number: SE/32/24/051
NIM/NIDN Creators: 43220010034
Uncontrolled Keywords: Ukuran Perusahaan, Pertumbuhan Perusahaan, Leverage, Opini Audit Going Concern
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
600 Technology/Teknologi > 600. Technology/Teknologi
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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 04 Apr 2024 01:42
Last Modified: 04 Apr 2024 02:03
URI: http://repository.mercubuana.ac.id/id/eprint/87912

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