DEWI, NIKE RAHMADIANTI (2021) PENGARUH KONDISI KEUANGAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to find out the influence of financial distress, profitability, and leverage on the acceptance of audit opinion going concern. Financial distress, profitability, and leverage as independent variables were tested in this study while audit opinions would concern as dependent variables. This research was conducted in all manufacturing companies in the Goods and Consumer Industry, Basic and Chemical Industries, and Various Industries listed on the Indonesia Stock Exchange (IDX) during the period 2015-2019. The number of samples used was 31 companies from a population of 38 companies, through purposive sampling method. Data collection is carried out using documentation methods through empirical studies by collecting data, regarding the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The analytical techniques used are logistic regression analysis techniques with IBM SPSS 25. To measure the opinion of audit going concern is done by using dummy variables that is, for companies that get audit opinion going concern is code 1, while companies that get audit opinions non going concern are coded 0. The results showed that financial distress negatively influenced the acceptance of audit opinion going concern, leverage had a positive effect on the acceptance of audit opinion going concern while profitability had a positive effect on the acceptance of audit opinion going concern. Keywords: Opinion Audit Going Concern, Financial Distress, Profitability, Leverage. Penelitian ini bertujuan untuk mengetahui pengaruh kondisi keuangan perusahaan, profitabilitas, dan leverage terhadap penerimaan opini audit going concern. Financial distress, profitabilitas, dan leverage sebagai variabel independen yang diuji dalam penelitian ini sedangkan opini audit going concern sebagai variabel dependen. Penelitian ini dilakukan pada seluruh perusahaan manufaktur sektor Industri Barang dan Konsumsi, Industri Dasar dan Kimia, dan Aneka Industri yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2019. Jumlah sampel yang digunakan sebanyak 31 perusahaan dari populasi yang berjumlah 38 perusahaan, melalui metode purposive sampling. Pengumpulan data dilakukan menggunakan metode dokumentasi melalui studi empiris dengan mengumpulkan data, mengenai data laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik analisis yang digunakan adalah teknik analisis regresi logistik dengan SPSS IBM 25. Untuk mengukur opini audit going concern dilakukan dengan menggunakan variabel dummy yaitu, untuk perusahaan yang mendapat opini audit going concern diberi kode 1, sedangkan perusahaan yang mendapat opini audit non going concern diberi kode 0. Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif terhadap penerimaan opini audit going concern, leverage berpengaruh negatif terhadap penerimaan opini audit going concern sedangkan profitabilitas berpengaruh positif terhadap penerimaan opini audit going concern. Kata Kunci: Opini Audit Going Concern, Financial Distress, Profitabilitas, Leverage.
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