Pengaruh profitabilitas, likuiditas, solvabilitas, dan pertumbuhan perusahaan terhadap opini audit going concern (studi pada perusahaan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia tahun 2019-2021)
Nomor Panggil : 023001802080
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Muhamad Nuryatno
Subyek : Profit sharing - Management
Kata Kunci : profitability, liquidity, solvability, company growth, going concern audit opinion.
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2023_TA_SAK_023001802080_Halaman-Judul.pdf | 10 | |
2. | 2023_TA_SAK_023001802080_Lembar-Pengesahan.pdf | 5 | |
3. | 2023_TA_SAK_023001802080_Bab-1-Pendahuluan.pdf | 11 | |
4. | 2023_TA_SAK_023001802080_Bab-2-Tinjauan-Pustaka.pdf | 17 |
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5. | 2023_TA_SAK_023001802080_Bab-3-Metode-Penelitian.pdf | 11 |
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6. | 2023_TA_SAK_023001802080_Bab-4-Hasil-dan-Pembahasan.pdf | 16 |
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7. | 2023_TA_SAK_023001802080_Bab-5-Kesimpulan.pdf | 3 |
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8. | 2023_TA_SAK_023001802080_Daftar-Pustaka.pdf | 3 | |
9. | 2023_TA_SAK_023001802080_Lampiran.pdf | 13 |
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P Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas,solvabilitas, dan pertumbuhan perusahaan terhadap opini audit going concern padaperusahaan sektor barang konsumen non-primer yang terdaftar di Bursa EfekIndonesia (BEI) periode 2019-2021. Jenis penelitian ini adalah penelitian kausalkomparatif. Populasi dalam penelitian ini adalah perusahaan sektor barang konsumennon-primer yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Teknikpengambilan sampel menggunakan teknik purposive sampling. Sampel penelitianberjumlah 51 perusahaan dari 124 perusahaan sektor barang konsumen non-primeryang terdaftar di Bursa Efek Indonesia tahun 2019-2021, sehingga data penelitianyang dianalisis berjumlah 153. Teknik analisis data yang digunakan adalah statistikdeskriptif dan analisis regresi logistik. Data penelitian diolah menggunakan softwareSPSS.Hasil penelitian menunjukan bahwa : 1) Profitabilitas berpengaruh negatifsignifikan terhadap Opini Audit Going Concern, (2) Likuiditas berpengaruh negatifsignifikan terhadap Opini Audit Going Concern, (3) Solvabilitas tidak berpengaruhterhadap Opini Audit Going Concern, (4) Pertumbuhan Perusahaan tidakberpengaruh terhadap Opini Audit Going Concern.
T This study aims to examine the influence of profitability, liquidity, solvability,and company growth on going concern audit opinion in consumer cyclicals sectorcompanies that have been listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. This type of this study was causal comparative research. Thepopulation in this study is Consumer Cyclicals Sector Company that listed inIndonesian Stock Exchange on 2019-2021. Sampling technique that used in thisstudy was purposive sampling. The number of samples used in this study was 51companies from total 124 consumer cyclicals sector companies that listed inIndonesia Stock Exchange on 2019-2021. Total data used in this study was 153. Thedata were analyzed by using descriptive statistic and logistic regression analysis.Research data is processed using SPSS software.The results showed that : (1) Profitability have a significant negative effecton going concern audit opinions, (2) Liquidity had significant negative effect ongoing concern audit opinions, (3) Solvability had no effect on going concern auditopinions,(4) Company Growth had no effect on going concern audit opinions.