PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN DISCLOSURE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR (STUDI EMPIRIS DI PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020)

NOVIOLA, YOVITA and Aryanto, Aryanto and Adhitama, Fardinant (2022) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN DISCLOSURE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR (STUDI EMPIRIS DI PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of financial distress, profitability, and disclosure of the provision of going concern audit opinion on property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This research is a quantitative study using secondary data that can be accessed from the website/personal pages of property and real estate sector companies listed on the Indonesia Stock Exchange. The population of this study were property and real estate sector companies listed on the Indonesia stock exchange in the period 2018 – 2020. Sampling using purposive sampling method with a total sample of 44 companies. The analytical method used in this study is logistic regression analysis using SPSS 25 software. The results of this study indicate that financial distress has a positive effect on the provision of going concern audit opinion, profitability has a negative effect on the provision of going concern audit opinion and disclosure has an effect on the provision of going concern audit opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	financial distress,profitabilitas
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yovita Noviola
Date Deposited:	29 Aug 2022 05:24
Last Modified:	31 Aug 2022 02:07
URI:	http://repository.unsri.ac.id/id/eprint/74887

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