DEWI RATNA SWARI, REZEQI (2023) PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONSEKUEN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of firm size, liquidity, and leverage on going concern audit opinion with firm value as a consequent variable. The dependent variable in this study is going concern audit opinion as measured by the dummy variable and firm value as measured by the present book value (PBV). The independent variables used in this study are firm size as measured by Ln Assets, liquidity as measured by the current ratio and leverage as measured by the Debt to Equity Ratio (DER). The population of this study is mining sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling method used was purposive sampling and 33 companies were selected with a total sample of 165 research data. The analysis technique used is logistic regression to answer hypotheses 1-3 and simple linear regression to answer the 4th hypothesis with SPSSv25 software. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity has a significant negative effect on going-concern audit opinion, leverage has a significant positive effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, likuiditas, dan leverage terhadap opini audit going concern dengan nilai perusahaan sebagai variabel konsekuen. Variabel dependen dalam penelitian ini adalah opini audit going concern yang diukur dengan variabel dummy dan nilai perusahaan yang diukur dengan present book value (PBV). Variabel independen yang digunakan dalam penelitian ini adalah ukuran perusahaan yang diukur dengan Ln Aset, likuiditas yang diukur dengan current ratio dan leverage diukur dengan Debt to Equity Ratio (DER). Populasi penelitian ini pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Metode sampling yang digunakan adalah purposive sampling dan terpilih 33 perusahaan dengan total sampel 165 data penelitian. Teknik analisis yang digunakan yaitu regresi logistik untuk menjawab hipotesis 1-3 dan regresi linier sederhana untuk menjawab hipotesis ke 4 dengan software SPSSv25. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh secara signifikan terhadap opini audit going concern, likuiditas berpengaruh negatif secara signifikan terhadap opini audit going concern, leverage berpengaruh positif secara signifikan terhadap opini audit going concern, dan opini audit going concern tidak berpengaruh secara signifikan terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Firm Size, Liquidity, Leverage, Going Concern Audit Opinion, Firm Value. Firm Size, Liquidity, Leverage, Going Concern Audit Opinion, Firm Value. Ukuran Perusahaan, Likuiditas, Leverage, Opini Audit Going Concern, Nilai Perusahaan | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Rezeqi Dewi Ratna Swari | |||||||||
| Date Deposited: | 29 Aug 2023 14:01 | |||||||||
| Last Modified: | 31 Oct 2023 11:58 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29094 |
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