ANALISIS PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2016-2020

SALAMAH, MUTHIAH DINI and Wahyudi, Tertiarto and Yuniartie, Emylia (2023) ANALISIS PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine and analyze the effect of company complexity, company size, liquidity, and profitability on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are company complexity, company size, liquidity, and profitability. The dependent variable used is going concern audit opinion. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 – 2020 consisting of 193 manufacturing sector companies. The sampling method used in this study was purposive sampling method and resulted in a total sample of 33 companies. This study used data collection technique in the form of a documentation method from the financial reports of manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 – 2020. The data analysis technique used in this study is multiple regression analysis. The results of the study show that company complexity has positive and significant effect on going-concern audit opinions; company size has positive and significant effect on going concern audit opinion; liquidity has positive and significant effect on going concern audit opinion; as well as profitability has. positive and significant effect on going concern audit opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kompleksitas Perusahaan, Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Opini Audit Going Concern.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muthiah Dini Salamah
Date Deposited:	13 Jul 2023 07:46
Last Modified:	13 Jul 2023 07:48
URI:	http://repository.unsri.ac.id/id/eprint/116161

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