MIZAR, ZAKIA (2025) PENGARUH LEVERAGE, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2023). S1 thesis, Universitas Mercu Buana.
|
Text (HAL COVER)
01 COVER.pdf Download (469kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 BAB 1.pdf Restricted to Registered users only Download (155kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (376kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (336kB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (283kB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Registered users only Download (130kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (209kB) |
|
|
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (211kB) |
Abstract
This Study Aims To Analyze And Obtain Empirical Evidence Regarding The Influence Of Leverage, Liquidity, And Institutional Ownership On The Going Concern Audit Opinion. The Independent Variables Used In This Research Are Leverage, Liquidity, And Institutional Ownership, While The Dependent Variable Is The Going Concern Audit Opinion. The Data Used In This Study Is Secondary Data Obtained From The Official Website Of The Indonesia Stock Exchange For The Period 2021–2023. Using A Purposive Sampling Technique, A Total Of 65 Property And Real Estate Companies Listed On The Indonesia Stock Exchange Were Selected As The Sample. The Data Analysis Method In This Study Employs Descriptive Statistical Analysis With The Assistance Of Spss (Statistical Package For The Social Sciences) Software.Based On The Results Of This Study, It Shows That Leverage Does Not Affect The Going Concern Audit Opinion. Liquidity Has A Negative Effect On The Going Concern Audit Opinion. Institutional Ownership Has A Positive Effect On The Going Concern Audit Opinion. Keywords: Leverage, Liquidity, Institutional Ownership, Going Concern Audit Opinion, Spss Penelitian ini bertujuan menganalisis dan mendapat bukti empiris tentang pengaruh Leverage, Likuiditas, dan Kepemilikan Institusional terhadap Opini Audit Going Concern. Variabel independen yang digunakan penelitian ini merupakan Leverage, Likuiditas, dan Kepemilikan Institusional. Penelitian ini menggunakan variabel dependen berupa Opini Audit Going Concern. Sumber data yang dipakai ialah data sekunder bersumber dari situs resmi BEI di tahun 2021–2023. Proses pemilihan sampel dilaksanakan melalui metode purposive sampling, menghasilkan 65 perusahaan sektor properti dan real estate sesuai kriteria. Analisis data dilaksanaksn melalui teknik statistik deskriptif melalui perangkat lunak SPSS. Hasil penelitian membuktikan bahwa variabel leverage tidak memiliki pengaruh terhadap penerbitan opini audit going concern. Sementara, likuiditas terbukti berpengaruh negatif dan signifikan terhadap opini audit going concern. Di sisi lain, kepemilikan institusional menunjukkan pengaruh positif signifikan terhadap opini audit going concern. Kata Kunci: Leverage, Likuiditas, Kepemilikan Institusional, Opini Audit Going Concern
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 186 |
| NIM/NIDN Creators: | 43221010128 |
| Uncontrolled Keywords: | Leverage, Liquidity, Institutional Ownership, Going Concern Audit Opinion, Spss |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 26 Sep 2025 01:29 |
| Last Modified: | 26 Sep 2025 01:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98091 |
Actions (login required)
 |
View Item |
