PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP OPINI AUDIT DENGAN BAHASA PENJELAS GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2021)

UTAMI, LUTHFI DIYAH and Saftiana, Yulia (2023) PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP OPINI AUDIT DENGAN BAHASA PENJELAS GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of leverage, profitability, and liquidity on audit opinion with going concern explanatory language with firm size as a moderating variable. This study is a quantitative study with secondary data types. The population in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019 – 2021 period. The number of research samples is 195 samples determined by the purposive sampling method. The results of this study indicate that profitability and liquidity have an effect on audit opinion with going concern explanatory language, while leverage has no effect on audit opinion with going concern explanatory language. Firm size is able to moderate the effect of profitability and liquidity on audit opinion with going concern explanatory language. However, firm size is not able to moderate the effect of leverage on audit opinion with going concern explanatory language.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Profitability, Liquidity, Firm Size, Audit Opinion with Going Concern Explanatory Language
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Luthfi Diyah Utami
Date Deposited:	13 Mar 2023 05:29
Last Modified:	13 Mar 2023 05:29
URI:	http://repository.unsri.ac.id/id/eprint/90654

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