PENGARUH FINANCIAL DISTRESS, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA

HABSYARI, LISA and Abukosim, Abukosim (2024) PENGARUH FINANCIAL DISTRESS, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage, likuiditas, dan profitabilitas terhadap opini audit going concern pada Perusahaan real estate dan properti yang terdaftar di BEI pada periode tahun 2019-2022. Teori yang digunakan pada penelitian ini adalah teori agensi dan teori sinyal. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian yaitu Perusahaan real estate dan properti periode 2019-2022. Metode pengambilan sampel menggunakan purposive sampling, total sampel pada penelitian ini sebanyak 18 perusahaan dengan 4 tahun sehingga total data sampel adalah 72. Aplikasi pendukung untuk penelitian ini adalah SPSS 27 dengan analisis regresi logistic. Hasil penelitian menunjukan bahwa financial distress berpengaruh negatif signifikan terhadap opini audit going concern. Serta leverage, likuiditas, dan profitabilitas tidak berpengaruh terhadap opini audit going concern.

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Lisa Habsyari
Date Deposited: 20 Feb 2024 07:40
Last Modified: 20 Feb 2024 07:40
URI: http://repository.unsri.ac.id/id/eprint/140865

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