PENGARUH TINGKAT KESEHATAN PERUSAHAAN DAERAH, PROFITABILITAS, DAN TINGKAT KEBANGKRUTAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA BADAN USAHA MILIK DAERAH (BUMD) BIDANG AIR MINUM

Kusuma, Jati (2024) PENGARUH TINGKAT KESEHATAN PERUSAHAAN DAERAH, PROFITABILITAS, DAN TINGKAT KEBANGKRUTAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA BADAN USAHA MILIK DAERAH (BUMD) BIDANG AIR MINUM. S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

This research is a quantitative type of study that aims to determine the effect of regional company health level, profitability, and bankruptcy level on receiving going concern audit opinions on drinking water for regionally owned enterprises in East Java and South Sumatera Province in 2000–2022. The population in this study was 50 companies, with a sample size of 41 companies using the purposive sampling method as a sampling method. The analysis methods used with this research are descriptive analysis and logistic regression analysis. The results of the research show that the level of health of regional companies and profitability have no effect on the acceptance of going concern audit opinions, while the level of bankruptcy has a significant effect on the acceptance of going concern audit opinions Penelitian ini merupakan penelitian berjenis kuantitatif yang bertujuan untuk mengetahui bagaimana Pengaruh Tingkat Kesehatan Perusahaan Daerah, Profitabilitas, dan Tingkat Kebangkrutan Terhadap Penerimaan Opini Audit Going concern pada BUMD Bidang Air Minum di Provinsi Jawa Timur dan Provinsi Sumatera Selatan tahun 2000 - 2022. Jumlah populasi pada penelitian ini sebanyak 50 perusahaan, dengan jumlah sampel sebanyak 41 perusahaan menggunakan metode purposive sampling sebagai metode penentuan sampel. Analisis yang digunakan dalam penelitian ini menggunakan metode analisis deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa tingkat kesehatan perusahaan daerah dan profitabilitas tidak berpengaruh pada penerimaan opini audit going concern, sedangkan tingkat kebangkrutan berpengaruh secara signifikan atas penerimaan opini audit going concern.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43222110053
Uncontrolled Keywords: Health Level of Regional Companies, Profitability, Bankruptcy Level, Going concern Audit Opinion Tingkat Kesehatan Perusahaan Daerah, Profitabilitas, Tingkat Kebangkrutan, 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SILMI KAFFA MARISKA
Date Deposited: 14 Dec 2024 03:32
Last Modified: 14 Dec 2024 03:32
URI: http://repository.mercubuana.ac.id/id/eprint/93094

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