PENGARUH PROFITABILITAS, LIKUIDITAS, AUDIT REPORT LAG, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Periode 2018-2021)

ANGGRIANTO, R. DIKA (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, AUDIT REPORT LAG, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Periode 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the factors that influence going concern audit opinions on Infrastructure, Utilities and Transportation Sector companies listed on the IDX for the 2018-2021 period. The factors used in this study are Profitability, Liquidity, Audit Report Lag, and Company Size. In this study, to measure the going concern audit opinion using a dummy data scale. The population that is used as the object of observation in this study is the Infrastructure, Utilities and Transportation Sector companieslisted on the IDX for the 2018-2021 period, and obtained as many as 78 companies. Then 36 companies were selected that met the criteria and multiplied by 4 years of observation period so that the amount of data used became 144 samples. The method of data analysis in this study is to use statistical calculations with the application of SPSS (Statistical Product and Service Solution). in this study indicate that profitability, liquidity, and company size have a negative effect on going concern audit opinion, while audit report lag has a positive effect on going concern audit opinion. Keywords: Profitability, Liquidity, Audit Report Lag, Company Size, and Going Concern Audit Opinion. Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi opini audit going concern pada perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Periode 2018-2021. Faktor yang digunakan dalam penelitian ini yaitu Profitabilitas, Likuiditas, Audit Report Lag, dan Ukuran Perusahaan. Dalam penelitian ini untuk mengukur opini audit going concern menggunakan skala data dummy. Populasi yang dijadikan objek pengamatan dalam penelitian ini yaitu perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Periode 2018-2021, dan didapatkan sebanyak 78 perusahaan. Metode pengambilan sampel ini menggunakan metode purposive sampling. Maka terpilih sebanyak 36 perusahaan yang memenuhi kriteria dan dikalikan dengan 4 tahun periode pengamatan sehingga jumlah data yang digunakan menjadi 144 sampel. Metode analisis data dalam penelitian ini adalah dengan menggunakan perhitungan statistik dengan penerapan SPSS (Statistical Product and Service Solution). dalam penelitian ini menunjukkan bahwa profitabilitas, likuiditas, dan ukuran perusahaan berpengaruh negatif terhadap opini audit going concern, sedangkan untuk audit report lag berpengaruh positif terhadap opini audit going concern. Kata Kunci: Profitabilitas, Likuiditas, Audit Report Lag, Ukuran Perusahaan, dan Opini Audit Going Concern.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 108
NIM/NIDN Creators: 43218120072
Uncontrolled Keywords: Profitabilitas, Likuiditas, Audit Report Lag, Ukuran Perusahaan, dan Opini Audit Going Concern.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 363 Other Social Problems and Services/Masalah dan Layanan Sosial Lainnya > 363.6 Public Utilities and Related Topics/Masalah Utilitas Umum
300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 380.1-380.9 Standard Subdivisions of Commerce, Communications, Transportation/Subdivisi Standar Dari Perdagangan, Komunikasi, Transportasi
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 > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 May 2024 07:13
Last Modified: 03 May 2024 07:13
URI: http://repository.mercubuana.ac.id/id/eprint/88432

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