PENGARUH KUALITAS AUDIT, LIKUIDITAS, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI pada tahun 2019-2023)

JUNIARSIH, CINDY (2025) PENGARUH KUALITAS AUDIT, LIKUIDITAS, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI pada tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Audit Quality, Liquidity, and Profitability on Going concern Audit Opinions with Company Size as a Moderating Variable. The research population consists of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A sample of 33 companies observed over 5 years, resulting in 165 sample data. The sampling method used was purposive sampling. The data were analyzed using logistic regression. The results indicate that audit quality and profitability have no significant effect on the going concern audit opinion, while liquidity has a significant effect. Furthermore, firm size was tested as a moderating variable. The findings show that firm size does not moderate the relationship between audit quality and profitability with going concern audit opinions. However, firm size is proven to moderate the relationship between liquidity and going concern audit opinions. Keywords: Audit Quality, Liquidity, Profitability, Opini Audit Going concern, Company Size Penelitian ini bertujuan untuk menganalisis pengaruh Kualitas Audit, Likuiditas, dan Profitabilitas terhadap Opini Audit Going concern dengan Ukuran Perusahaan sebagai Variabel Moderasi. Populasi penelitian terdiri atas perusahaan manufaktur sector aneka industri yang termasuk dalam daftar Bursa Efek Indonesia (BEI) periode 2019-2023. Sampel penelitian meliputi 33 perusahaan yang diamati selama 5 tahun, sehingga diperoleh 165 data sampel. Teknik purposive sampling digunakan sebagai metode pengambilan sampel. Analisis data dilakukan dengan metode regresi logistik. Berdasarkan hasil penelitian ini, ditemukan kualitas audit dan profitabilitas tidak berpengaruh terhadap opini audit going concern. Sebaliknya, likuiditas terbukti berpengaruh terhadap opini audit going concern. Ukuran perusahaan turut diuji sebagai variabel moderasi. Pengujian membuktikan bahwa ukuran perusahaan tidak efektif dalam memoderasi hubungan kualitas audit dan profitabilitas terhadap opini audit going concern. Namun demikian, ukuran perusahaan terbukti dapat memoderasi hubungan antara likuiditas dan opini audit going concern. Kata Kunci: Kualitas Audit, Likuiditas, Profitabilitas, Opini Audit Going concern, Ukuran Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 175
NIM/NIDN Creators: 43221010072
Uncontrolled Keywords: Kualitas Audit, Likuiditas, Profitabilitas, Opini Audit Going concern, Ukuran Perusahaan.
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 > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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 > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 25 Aug 2025 04:59
Last Modified: 25 Aug 2025 04:59
URI: http://repository.mercubuana.ac.id/id/eprint/97074

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