PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

AGUSTIAWAN, M. IKHBAR and Aspahani, Aspahani (2024) PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect given by leverage, liquidity, and profitability on going concern audit opinion acceptance with company size as a moderating variable. The period in this study is divided into 2, namely the period before COVID-19 and after COVID-19. The research method used is quantitative method. There are 17 transportation and logistics sector companies that are object of this research. The data in this study were obtained by the documentation method with data on the Indonesia Stock Exchange website. The data in this study were analyzed using logistic regression analysis and the difference test (wilcoxon). The results of this study indicate that in the period before COVID-19, leverage has a positive effect, liquidity has a negative impact, and profitability has no effect on going concern audit opinion acceptance. Company size is able to strengthen the relationship between liquidity and going concern audit opinion acceptance, but cannot moderate the relationship between leverage & profitability on going concern audit opinion acceptance. In the period after COVID-19, leverage & liquidity have a positive effect on going concern audit opinion acceptance and profitability has a negative impact on going concern audit opinion acceptance. Company size is able to weaken the effect of leverage and liquidity on going concern audit opinion acceptance, while strengthening the effect of profitability on going concern audit opinion acceptance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Liquidity, Profitability, Company Size, Going Concern Audit Opinion, COVID-19, Transportation, Logistics
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. IKHBAR AGUSTIAWAN
Date Deposited:	05 Jul 2024 01:53
Last Modified:	05 Jul 2024 01:54
URI:	http://repository.unsri.ac.id/id/eprint/149448

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