ANUGRAH, M. ALDI ARWIN and Aspahani, Aspahani and Meirawati, Eka (2019) PENGARUH PRIOR LOSS, LIKUIDITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015 - 2018. Undergraduate thesis, Sriwijaya University.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh dari: (1) Prior Loss, (2) Likuiditas, (3) Solvabilitas, dan (4) Pertumbuhan Perusahaan terhadap penerimaan opini audit going concern. Teori yang digunakan dalam penelitian ini adalah teori keagenan. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2018. Sampel yang digunakan pada penelitian ini sebanyak 42 perusahaan dengan metode Purposive Sampling. Penelitian ini menggunakan metode kuantitatif. Data pada penelitian ini adalah data skunder, dengan teknik dokumenter. Teknik analisis data yang digunakan merupakan analisis regresi logistik. Hasil dari penelitian ini menunjukan bahwa (1) Prior Loss, (2) Likuiditas, (3) Solvabilitas berpengaruh signifikan terhadap penerimaan opini audit Going Concern, sedangkan (4) Pertumbuhan Perusahaan tidak berpengaruh signifikan.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Prior Loss, Likuiditas, Solvabilitas, Pertumbuhan Perusahaan, Opini Audit, Going Concern |
Subjects: | H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG178 Liquidity H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Users 4982 not found. |
Date Deposited: | 29 Jan 2020 04:59 |
Last Modified: | 29 Jan 2020 04:59 |
URI: | http://repository.unsri.ac.id/id/eprint/26199 |
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