PENGARUH PROFITABILITAS, ARUS KAS OPERASI, OPINION SHOPPING, DAN TOTAL ASSET TURNOVER TERHADAP OPINI AUDIT DENGAN ASUMSI GOING CONCERN (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023)

KABAN, JANE PUTRI MAHARANI and Wahyudi, Tertiarto (2025) PENGARUH PROFITABILITAS, ARUS KAS OPERASI, OPINION SHOPPING, DAN TOTAL ASSET TURNOVER TERHADAP OPINI AUDIT DENGAN ASUMSI GOING CONCERN (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the factors that influence audit opinion with going concern assumptions, namely profitability, operating cash flow, opinion shopping, and total asset turnover. This study adds liquidity and the previous year's audit opinion as control variables. The object of this research is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2023. The purposive sampling method was used in determining the sample and obtained a total sample of 63 companies with a total of 252 observations. The results showed that profitability, operating cash flow, and opinion shopping have no effect on audit opinion with going concern assumptions, while total asset turnover has a negative effect on audit opinion with going concern assumptions.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Opinion with Going Concern Assumption, Profitability, Operating Cash Flow, Opinion Shopping, Total Asset Turnover, Liquidity, and Previous Year's Audit Opinion.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Jane Putri Maharani Kaban
Date Deposited:	26 Mar 2025 05:13
Last Modified:	26 Mar 2025 05:13
URI:	http://repository.unsri.ac.id/id/eprint/170174

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