Bame, Yosefin tineke (2022) PENGARUH PROFITABILITAS ,LEVERAGE, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP OPINI AUDIT GOING CONCERN (PADA PERUSAHAAN INDUSTRI DASAR KIMIA YANG DAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021). S1 thesis, Universitas Sultan Ageng TIrtayasa.

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Abstract

PENGARUH PROFITABILITAS , LEVERAGE, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN INDUSTRI KIMIA YANG TERDAFTAR DI BURSA EFEk ​​​​INDONESIA PERIODE 2018-2021 ​Latar belakang dalam penelitian ini adalah pengaruh profitabilitas, leverage,ukuran perusahaan dan opini audit terhadap opini audit going concern pada perusahaan Industri dasar Kimia yang terdaftar di Bursa Efek Indonesia periode 2017-2021 ,karena adanya keadaan ekonomi yang tidak stabil yang dapat menyebabkan instabilitas kinerja keuangan beberapa perusahaan dan yang ketidakonsistenan dan ada beberapa penelitian terdahulu.Penelitian ini untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan dan opini tehadap opini audit going concern pada perusahaan Industri dasar Kimia yang terdaftar di Bursa Efek Indonesia 2018-2021. ​Sumber dari data penelitian ini adalah sekunder. Data sekundar data yang sudah ada data sekundar dapat dari laporan tahun dan laporan auditor independen yang dapat dipublikasikan melalui internal daan website resmi Bursa Efek Indonesia (www.idx.co.id) .Sumber dari penelitian ini adalah perusahaan industri dasar kimia yang terdaftar Bursa Efek Indonesia tahun 2018-2021. pemungutan sampel dengan menggunakan metode purposive sampling dan diperoleh perusahaaan sebanyak 18 dan kali 4 tahun pengamatan yang dijadikan sampel 72 dalam penelitian ini. Menguji hipotesis menggunakan alat uji regresi logistik dan statistik deskriptif. ​Kesimpulan dalam penelitian ini adalah.(1)profitabilitas tidak dapat berpengaruh signifikan terhadap penerimaan opini audit going concern.(2) Leverage tidak dapat berpengaruh signifikan terhadappenerimaan opini audit going concern. (3)Ukuran perusahaan tidak dapat berpengaruh signifikan terhadap opini audit going concern.(4)Opini audit tahun sebelumnya tidak dapat berpengaruh signifikan terhadap penerimaan opini audit going concern. Penelitian ini menyarakan kepada peneliti selanjutnya : (1) Penelitian selanjutnya dampat menda bahva riabeldan keunggulan auditor, dengan kualitas audit (2)mendambah tahun pengamatan sehingga dapat melihat tentang penerbit opini audit going concern dalam jangka waktu yang panjang. Kata kunci : profitabilitas, leverage, ukuran perusahaan ,opini audit terhadap ​​ penerimaan opini audit going concern ABSTRACT THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND AUDIT OPINION ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON CHEMICAL INDUSTRY COMPANIES LISTED ON THE ​INDONESIA STOCK EXCHANGE FOR THE DURING 2018-2021 ​The background of this study is the influence of profitability, leverage, company size, and audit opinion on going concern audit opinions in chemical-based industry companies listed on the Indonesia Stock Exchange for the 2018-2021 period due to unstable economic conditions which can cause financial performance several companies. And those that are inconsistent and there are of several previous studies. This research is to determine the effect of profitability, leverage, company size,and opinion on going concern audit opinions in Chemical-based Industry Companies Listed on the Indonesia Stock Exchange 2018-2021. ​The source of this research data is secondary. Secondary data that already has secondary data can be from annual reports and independent auditor reports published internally via the official website of the Indonesia stock exchange (www.idx.co.id). The source of this research is chemical-based industrial companies listed on the Indonesia stock exchange for 2018-2021 years. Sampling using purposive sampling method and obtained as many as 18 companies and 4 times 4 years of observation that was used as a sample of 72 in this study. Testing the hypothesis using logistic regression testing tools and descriptive statistics. ​The conclusions in this study are (1) profitability cannot significantly influence the acceptance of a going concern audit opinion. (2) Leverage cannot significantly influence the receipt of a going concern audit opinion acceptance. (3) firm size has no significant effect on going concern audit opinion. (4) previous year’s audit opinion has a significant effect on the acceptance of the going concern audit opinion. This research suggests to further researchers : (1)future research can add variables and auditor excellence,with audit quality(2)additional years of observation so that they can see about going concern audit opinion issuers in the long term. ​Keyword :​profitability, leverage ,firm size, opinion audit ongoing ​​​​concern audit opinion is opinion acceptance

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