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PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Industri Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2020)

NUR KESUMANINGRUM, YUNIAR (2022) PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Industri Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of profitability, liquidity, company’s growth, and audit quality on acceptance of going concern audit opinion. This research is a type of quantitative research, data collected from annual reports of transportation and logistic companies listed on Indonesia Stock Exchange in 2014 to 2020, with data analysis techniques using IBM SPSS 23 for windows software. The results of this study are 1) Profitability has negative and significant effect on going concern audit opinion 2) Liquidity has no effect on going concern audit opinion 3) Company’s growth has positive and significant effect on going concern audit opinion 4) Audit quality has no effect on going concern audit opinion.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorBUDIANTO, RONI197511012005011002
Thesis advisorEKO SRI TJAHJONO, MAZDA197506202005011003
Additional Information: Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, pertumbuhan perusahaan, dan kualitas audit terhadap penerimaan opini audit going concern. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan dari laporan keuangan tahunan perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun 2014 sampai dengan 2020, dengan teknik analisis data menggunakan software IBM SPSS 23 for windows. Hasil dari penelitian ini adalah 1) Profitabilitas berpengaruh negatif signifikan terhadap opini audit going concern 2) Likuiditas tidak berpengaruh terhadap opini audit going concern 3) Pertumbuhan perusahaan berpengaruh positif signifikan terhadap opini audit going concern 4) Kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern.
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Yuniar Nur Kesumaningrum
Date Deposited: 23 Dec 2022 15:36
Last Modified: 23 Dec 2022 15:36
URI: http://eprints.untirta.ac.id/id/eprint/18711

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