PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021)

KHAIRUNNISA, SYADZWINA and Listya, Anisa (2023) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study is aimed to analyze the effect of profitability and leverage on acceptance going concern audit opinion with firm size as moderation variable. The sample used in this research is the manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the period 2019-2021. This type of research is quantitative research. The samples of this research is 24 companies for 3 years. Based on purposive sampling method, the samples size consisted of 72 companies. The data were analyzed using descriptive statistics and logistic regression analysis performed in the SPSS 25.0. The results concluded that leverage positively affected the going concern audit opinion, while the profitability did not effect the going concern audit opinion. Firm size was able to moderate the effect of profitability on going concern audit opinion, whereas firm size was not able to moderate the effect of profitability on going concern audit opinion. Keywords : Profitability, Leverage, Firm Size, and Going Concern Audit Opinion

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Ukuran Perusahaan, dan Opini Audit Going Concern
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Syadzwina Khairunnisa
Date Deposited:	17 Mar 2023 05:51
Last Modified:	17 Mar 2023 05:51
URI:	http://repository.unsri.ac.id/id/eprint/91059

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