PENGARUH PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2016 – 2018)

SANTRIANI, ENDAH (2020) PENGARUH PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion. Keyword: profitability, solvency, company growth, going concern audit opinion Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas dan pertumbuhan perusahaan terhadap opini audit going concern. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling. Dengan analisis data yang digunakan adalah analisis statistik regresi logistik dengan alat uji statistic SPSS 25. Hasil penelitian ini menunjukkan bahwa secara bersamaan variabel profitabilitas, solvabilitas, dan pertumbuhan perusahaan berpengaruh terhadap opini audit going concern. Hasil penelitian secara parsial, variabel profitabilitas berpengaruh negatif signifikan terhadap opini audit going concern, variabel solvabilitas berpengaruh positif signifikan terhadap opini audit going concern, sedangkan variabel pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Kata kunci: profitabilitas, solvabilitas, pertumbuhan perusahaan, opini audit going concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 236
NIM/NIDN Creators: 43216120084
Uncontrolled Keywords: profitabilitas, solvabilitas, pertumbuhan perusahaan, 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 13:05
Last Modified: 13 Jul 2022 02:56
URI: http://repository.mercubuana.ac.id/id/eprint/56352

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