IRWANTO, FELIX (2019) PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT TERKAIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015 - 2017). Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
FELIX IRWANTO 125150258 JA.pdf Download (605kB) |
Abstract
ABSTRAK Penelitian ini memiliki tujuan yaitu untuk meneliti pengaruh rasio profitabilitas, likuiditas, dan solvabilitas terhadap opini audit terkait going concern yang diterima oleh perusahaan. Penelitian ini menggunakan data sekunder; perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2017. Sampel penelitian yang terdapat dalam penelitian ini adalah sebanyak 168 perusahaan. Metode pengambilan sampel adalah purposive sampling. Variabel profitabilitas diukur dengan rasio Return on Assets, variabel likuiditas diukur dengan Current Ratio, dan pengukuran variabel solvabilitas dengan rasio Debt to Assets. Rasio-rasio tersebut dihitung dengan menggunakan data keuangan perusahaan yang terdapat pada laporan keuangan yang tercantum di Bursa Efek Indonesia. Kriteria sampel yang ditentukan dalam penelitian adalah perusahaan yang mengalami kerugian selama periode 2015 – 2017, perusahaan manufaktur yang menerbitkan laporan keuangan dengan mata uang Rupiah serta perusahaan yang tidak melakukan merger. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh secara negatif, likuiditas tidak berpengaruh dan solvabilitas berpengaruh secara positif terhadap opini audit terkait going concern. Profitabilitas, likuiditas dan solvabilitas berpengaruh secara simultan terhadap opini audit terkait going concern. Kata Kunci: Profitabilitas, Likuiditas, Solvabilitas, Opini Audit, Going concern, Return on Assets, Quick Ratio, Debt to Assets. ABSTRACT This study aims to examine the effect of profitability, liquidity, and solvency ratios on audit opinions related to going concern received by the company. This research uses secondary data; manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. The research samples contained in this study were 168 companies. The sampling method is purposive sampling. The profitability variable is measured by the Return on Assets ratio, the liquidity variable is measured by the Current Ratio, and the measurement of the solvency variable by the Debt to Assets ratio. These ratios are calculated using company financial data contained in the financial statements listed on the Indonesia Stock Exchange. The sample criteria determined in the study are companies that suffered losses during the period 2015 - 2017, manufacturing companies that published financial statements in Rupiah and companies that did not merge. The results showed that profitability had a negative effect, liquidity had no effect and solvency had a positive effect on audit opinions related to going concern. Profitability, liquidity and solvency simultaneously influence audit opinion regarding going concern. Keywords: Profitability, Liquidity, Solvability, Audit Opinion, Going concern, Return on Assets, Quick Ratio, Debt to Assets.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Jan 2022 13:01 |
| Last Modified: | 20 Jan 2022 13:01 |
| URI: | http://repository.untar.ac.id/id/eprint/33681 |
Actions (login required)
 |
View Item |
