PENGARUH AUDIT TENURE, PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2021 – 2023)

Li, Chiu Wen (2024) PENGARUH AUDIT TENURE, PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2021 – 2023). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Audit Tenure, Profitabilitas dan Likuiditas terhadap Opini Audit Going Concern pada perusahaan Consumer Non- Cyclicals (Barang Konsumen Primer) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Populasi dalam penelitian ini adalah 267 perusahaan dan sampel yang digunakan dalam penelitian ini adalah 89 perusahaan dengan menggunakan metode purposive sampling dan data dianalisis menggunakan software SPSS Versi 26. Hasil dari penelitian ini menunjukkan bahwa Audit Tenure, dan Likuiditas tidak berpengaruh signifikan terhadap Opini Audit Going Concern, sedangkan Profitabilitas berpengaruh signifikan terhadap Opini Audit Going Concern This study aims to determine the effect of Audit Tenure, Profitability and Liquidity on Going Concern Audit Opinions in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study was 267 companies and the samples used in this study were 89 companies using purposive sampling method and data were analyzed using SPSS software. The results of this study indicate that Audit Tenure and Likuidity do not have significant effect on Going Concern Audit Opinion, while Profitability has a significant effect on Going Concern Audit Opinion.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110136
Uncontrolled Keywords: Audit Tenure, Profitabilitas, Likuiditas dan Opini Audit Going Concern Audit Tenure, Profitability, Liquidity, Going Concern Audit Opinions.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SILMI KAFFA MARISKA
Date Deposited: 14 Jan 2025 08:17
Last Modified: 14 Jan 2025 08:17
URI: http://repository.mercubuana.ac.id/id/eprint/93550

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