PENGARUH PROFITABILITAS, LIKUIDITAS, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022)

HASNA NAFITSA, SITI (2023) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to examine the influence of profitability, liquidity and audit report lag on going concern audit opinions on mining sector companies listed on the Indonesia Stock Exchange for the 2016-2022 period). The research population was 49 companies and a sample of 20 mining sector companies listed on the Indonesia Stock Exchange for the 2016-2022 period was taken. The sampling technique used in this research is the purposive sampling method. This research uses secondary data in the form of annual reports of mining sector companies for 2016-2022 obtained from the Indonesian Stock Exchange and company websites. Apart from that, the analysis model used in this research is logistic regression analysis. The data analysis technique used in this research is IBM SPSS V.25 for Windows software. The results of this research indicate that profitability and audit report lag together influence going concern audit opinion. Meanwhile, liquidity has a negative effect on going concern audit opinion.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MUCHLISH, MUNAWAR	197509092005011002
Thesis advisor	EKO SRI TJAHYONO, MAZDA	198307022014041001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuditas, dan audit report lag terhadap opini audit going concern pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2022). Populasi penelitian berjumlah 49 perusahaan dan diambil sampel sebanyak 20 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2022. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Penelitian ini menggunakan data sekunder berupa annual report perusahaan sektor pertambangan 2016-2022 yang diperoleh dari website Bursa Efek Indonesia maupun perusahaan. Selain itu, model analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Teknik analisis data yang digunakan dalam penelitian ini yaitu software IBM SPSS V.25 for windows. Hasil penelitian ini menunjukkan bahwa profitabilitas dan audit report lag bersama-sama berpengaruh terhadap opini audit going concern. Sedangkan likuiditas berpengaruh negatif terhadap opini audit going concern.

Uncontrolled Keywords:

Profitability, Liquidity, Audit Report Lag, Going Concern Audit Opinion. Profitabilitas, Likuiditas, Audit Report Lag, Opini Audit Going Concern.

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Ms Siti Hasna Nafitsa

Date Deposited:

27 Jul 2024 12:02

Last Modified:

27 Jul 2024 12:02

URI:

http://eprints.untirta.ac.id/id/eprint/38480

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