KUSTIANINGSIH, KUSTIANINGSIH (2022) PENGARUH SOLVABILITAS, PROFITABILITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2015-2019). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This study aims to determine the effect of solvability, profitability, and previous year's audit opinion on going concern audit opinion. The population of this study is the mining sector companies listed on Indonesia Stock Exchange period 2015-2019. The study sample used are 34 companies in mining sector which selected based on purposive sampling. The study method used quantitative method, with logistic regression analysis. The results of this study were solvability had no effect on going concern audit opinion, profitability had a significance effect on going concern audit opinion, and previous year's audit opinion had a significance effect on going concern audit opinion. Keywords: Solvability, Profitability, Prior audit opinion, Going concern audit opinion Penelitian ini bertujuan untuk menganalisispengaruh solvabilitas, profitabilitas, dan opini audit tahun sebelumnya terhadap opini audit going concern. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel yang digunakan adalah 34 perusahaan di industri pertambangan yang ditentukan berdasarkan purposive sampling. Pendekatan penelitian menggunakan pendekatan kuantitatif, dengan analisis regresi logistik. Hasil penelitian adalah solvabilitas tidak berpengaruh pada opini audit going concern, profitabilitas berpengaruh signifikan terhadap opini audit going concern, dan opini audit tahun sebelumnya berpengaruh signifikan pada opini audit going concern. Kata kunci: Solvabilitas, Profitabilitas, Opini audit tahun sebelumnya, Opini audit going concern
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55518110025 |
| Uncontrolled Keywords: | Solvability, Profitability, Prior audit opinion, Going concern audit opinion. Solvabilitas, Profitabilitas, Opini audit tahun sebelumnya, 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: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 14 Sep 2022 07:28 |
| Last Modified: | 14 Sep 2022 07:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69061 |
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