ROHMAT, ROHMAT (2025) PENGARUH KUALITAS AUDIT, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Sub Sektor Batubara Tahun 2014 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The auditor's responsibility is not only centered on assessing the reasonableness of the financial statements and detecting fraud (fraud), but also assessing the continuity of the company in maintaining its survival. This is due to the demands of the shareholders (shareholders) to the auditor in giving early / warning about the prospects of a company as a consideration before determining the decision for inventory. This study aims to examine the effect of liquidity, solvability, and audit quality on going concern audit opinion. The sample of this research is manufacturing companies in the Indonesia stock exchange coal sub sector in 2014-2017. This testing method uses logistical regression. The results showed that audit quality had a significant and negative effect, while variables (liquidity and sovability) had no significant effect on going concern audit opinion. Keywords: going concern audit opinion, liquidity, solvency, audit quality Tanggung jawab audtor tidak hanya berpusat pada penilaian kewajaran laporan keuangan dan mendeteksi kecurangan (fraud) saja, tetapi juga menilai kelangsungan perusahaan dalam mempertahankan kelangsungan hidupnya. Hal ini disebabkan tuntutan dari para pemegang saham (shareholders) kepada auditor dalam memberikan early warning akan prospek sebuah perusahaan sebagai pertimbangan sebelum menetapkan keputusan untuk inventasi. Penelitian ini bertujuan untuk menguji pengaruh likuiditas, solvabilitas, dan kualitas audit terhadap opini audit going concern. Sampel penelitian ini adalah perusahaan manufaktur di bursa efek Indonesia sub sektor batubara tahun 2014-2017. Metode pengujian ini menggunakan regresi logistik. Hasil penelitian menunjukan kualitas audit berpengaruh signifikan dan negatif sedangkan variabel (likuidtas dan sovabilitas) tidak berpengaruh signifikan terhadap opini audit going concern. Kata kunci : opini audit going concern, likuiditas, solvabilitas, kualitas audit
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 001 |
| NIM/NIDN Creators: | 43215010209 |
| Uncontrolled Keywords: | opini audit going concern, likuiditas, solvabilitas, kualitas audit |
| Subjects: | 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 > 658.6 Quality Management/Manajemen Kualitas 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 03 Jan 2025 02:13 |
| Last Modified: | 03 Jan 2025 02:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93358 |
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