PENGARUH STATUS KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN, SOLVABILITAS DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR TERHADAP OPINI AUDIT GOING CONCERN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ARSYAD, R.M. ILHAM and Dewi, Kencana and Hakiki, Arista (2021) PENGARUH STATUS KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN, SOLVABILITAS DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR TERHADAP OPINI AUDIT GOING CONCERN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris bagaimana pengaruh status kantor akuntan publik, ukuran perusahaan, solvabilitas dan profitabilitas perusahaan manufaktur terhadap opini audit going concern yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan data sekunder yang dikumpulkan dari website Bursa Efek Indonesia (www.idx.co.id). Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Sampel dikumpulkan dengan menggunakan purposive sampling dan terdapat sebanyak 92 perusahaan yang memenuhi kriteria. Data dianalisis menggunakan metode regresi logistik dengan bantuan program SPSS v. 26. Hasil penelitian menunjukan bahwa profitabilitas terbukti memiliki pengaruh secara signifikan yang sifatnya negatif terhadap opini audit going concern. Sementara itu status kantor akuntan publik, ukuran perusahaan dan solvabilitas tidak memiliki pengaruh secara signifikan terhadap opini audit going concern.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Status KAP, Ukuran Perusahaan, Solvabilitas, Profitabilitas, Opini Audit Going Concern
Subjects: T Technology > TJ Mechanical engineering and machinery > TJ1-1570 Mechanical engineering and machinery
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: R.M. Ilham Arsyad
Date Deposited: 16 Sep 2021 07:24
Last Modified: 16 Sep 2021 07:24
URI: http://repository.unsri.ac.id/id/eprint/54131

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