PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SUSTAINABILITY REPORT TERHADAP OPINI AUDIT GOING CONCERN YANG DIMODERASI DENGAN VARIABEL REPUTASI KAP (Studi Empiris Pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pelaporan Periode 2019-2023)

RAHMAN, RAIHAN ABID (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SUSTAINABILITY REPORT TERHADAP OPINI AUDIT GOING CONCERN YANG DIMODERASI DENGAN VARIABEL REPUTASI KAP (Studi Empiris Pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pelaporan Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

his research aims to analyze the effect of Profitability, Liquidity, and Sustainability Report on Going Concern Audit Opinion moderated by the Public Accounting Firm Reputation variable in food and beverage sector companies listed on the Indonesia Stock Exchange. The research period is 2019-2023. The sampling used is the purposive sampling method with a sample size of 210 observations. The research data were obtained from the Indonesia Stock Exchange website (www.idx.co.id). The analysis techniques used in this study are logistic regression analysis and moderation regression analysis using Eviews software version 12nd . The results of this study indicate that: (1) Profitability does not affect the Going Concern Audit Opinion, (2) Liquidity affects the Going Concern Audit Opinion, (3) Sustainability Report does not affect the Going Concern Audit Opinion, (4) The reputation of the Public Accounting Firm cannot moderate Profitability on the Going Concern Audit Opinion, (5) The reputation of the Public Accounting Firm cannot moderate Liquidity on the Going Concern Audit Opinion, (6) The reputation of the Public Accounting Firm cannot moderate the Sustainability Report on the Going Concern Audit Opinion. Keywords: Going Concern Audit Opinion, Profitability, Liquidity, Sustainability Report, and Public Accounting Firm Reputation. Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Likuiditas, dan Sustainability Report terhadap Opini Audit Going Concern yang dimoderasikan oleh variabel Reputasi KAP pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2019-2023. Metode sampel yang digunakan adalah metode purposive sampling dengan jumlah sampel yaitu 210 observasi. Data penelitian diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dan analisis regresi moderasi dengan menggunakan software Eviews versi 12. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas tidak berpengaruh terhadap Opini Audit Going Concern, (2) Likuiditas berpengaruh terhadap Opini Audit Going Concern, (3) Sustainability Report tidak berpengaruh terhadap Opini Audit Going Concern, (4) Reputasi Kantor Akuntan Publik (KAP) tidak dapat memoderasi Profitabilitas terhadap Opini Audit Going Concern, (5) Reputasi Kantor Akuntan Publik (KAP) tidak dapat memoderasi Likuiditas terhadap Opini Audit Going Concern, (6) Reputasi Kantor Akuntan Publik (KAP) tidak dapat memoderasi Sustainability Report terhadap Opini Audit Going Concern. Kata Kunci : Opini Audit Going Concern, Profitabilitas, Likuiditas, Sustainability Report, dan Reputasi KAP.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 292
NIM/NIDN Creators: 43220110031
Uncontrolled Keywords: Opini Audit Going Concern, Profitabilitas, Likuiditas, Sustainability Report, dan Reputasi KAP.
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 > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito
200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.49 Other Fiqih Aspects/Aspek Fiqih Lainnya > 297.491 Food and Drink Issues/Masalah Makanan dan Minuman
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
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 > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 18 Dec 2024 03:52
Last Modified: 18 Dec 2024 03:52
URI: http://repository.mercubuana.ac.id/id/eprint/93111

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