RAMADHAN, DENNY (2024) PENGARUH PROFITABILITAS, SOLVABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada perusahaan CPO yang terdaftar di Bursa Efek Indonesia periode 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze and obtain empirical evidence about the influence of profitability, solvency and company growth on the acceptance of audit opinions going concern. The independent variables used in this research are Profitability, Solvency and Company Growth. Variable The dependent used in this research is Audit Opinion Going Concern The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population in this study consists of 24 CPO companies listed on the Indonesia Stock Exchange in 2020-2023. With sampling techniques Purposive Sampling A sample of 24 CPO companies listed on the Indonesian Stock Exchange was obtained. The data analysis method in this study uses descriptive statistical analysis. The results of the study prove that Profitability and Solvency have a partial effect on the going concern audit opinion while Company Growth has no partial effect on the going concern audit opinion. Keywords: Company Growth, Audit Opinion Going Concern Profitability, Solvency. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh profitabilitas, solvabilitas dan pertumbuhan perusahaan terhadap penerimaan opini audit going concern. Variabel independen yang digunakan dalam penelitian ini adalah Profitabilitas, Solvabilitas dan Pertumbuhan perusahaan. Variabel dependen yang digunakan dalam penelitian ini adalah Opini Audit Going Concern Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan, populasi pada penelitian ini terdiri dari 24 perusahaan CPO yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2023. Dengan teknik pengambilan sampel Purposive Sampling didapat sampel sebanyak 24 perusahaan CPO yang terdaftar di Bursa Efek Indonesia. Metode analisis data dalam penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian membuktikan bahwa Profitabilitas dan Solvabilitas berpengaruh secara parsial terhadap opini audit going concern sedangkan Pertumbuhan Perusahaan tidak berpengaruh secara parsial terhadap opini audit going concern. Kata Kunci: Opini Audit Going Concern, Profitabilitas, Pertumbuhan Perusahaan, Solvabilitas.
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