RIZKA, MAULIDA (2025) PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Property Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
The purpose of this study was to determine the effect of Company Size, Liquidity and Profitability on Going Concern Audit Opinions. The independent variables in this study are company size, liquidity and profitability, while the dependent variable in this research is going concern audit opinion. The object of this research is property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study used a purposive sampling method and obtained 320 samples from 64 companies. The data analysis method in this study is logistic regression analysis using SPSS 25 statistical software. The results of the study indicate that company size has a positive effect on going concern audit opinion, liquidity has a negative effect on going concern audit opinion, and profitability has a positive effect on going concern audit opinion. Tujuan dari penelitian ini adalah mengetahui pengaruh Ukuran Perusahaan, Likuiditas dan Profitabilitas Terhadap Opini Audit Going Concern. Variabel independen dalam penelitian ini adalah ukuran perusahaan, likuiditas dan profitabilitas, sementara variabel dependen dalam penelitian ini adalah opini audit going concern. Objek penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan metode purposive sampling dan diperoleh 320 sampel dari 64 perusahaaan. Metode analisis data dalam penelitian ini adalah analisis regresi logistik dengan menggunakan software statistik SPSS 25. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap opini audit going concern, likuiditas berpengaruh negatif terhadap opini audit going concern, dan profitabilitas berpengaruh positif terhadap opini audit going concern.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221010014 |
| Uncontrolled Keywords: | Company Size, Liquidity, Profitability, Going Concern Audit Opinion Ukuran Perusahaan, Likuiditas, Profitabilitas, 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: | SUTRA DEWANGGA |
| Date Deposited: | 04 Jun 2025 04:40 |
| Last Modified: | 04 Jun 2025 04:40 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95716 |
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