Chandra, Patricia (2023) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUB-SEKTOR CONSUMER SERVICES YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Universitas Tarumanagara.
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Patricia Chandra - 125200118 JA.pdf Download (2MB) | Preview |
Abstract
Abstrak: Penelitian ini bertujuan untuk melihat pengaruh antara profitabilitas (ROA), leverage (DER), ukuran perusahaan (Size), dan pertumbuhan perusahaan (Growth) dengan opini audit going concern. Populasi penelitian ini adalah perusahaan consumer services yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 sampai dengan 2022. Sampel penelitian dipilih dengan menggunakan metode purposive sampling sebanyak 23 perusahaan. Data yang digunakan adalah data dan analisis data menggunakan statistik deskriptif dan regresi logistik. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap penilaian opini audit going concern, leverage dan pertumbuhan perusahaan berpengaruh positif dan tidak signifikan terhadap penilaian opini audit going concern, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap penilaian opini audit going concern. Kata Kunci: Leverage, Opini Audit Going concern, Pertumbuhan Perusahaan, Profitabilitas, Ukuran Perusahaan Abstract: This study aims to see the effect between profitability (ROA), leverage (DER), company size (Size), and company growth (Growth) with going concern audit opinion. The population of this study are consumer services companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research sample was selected using purposive sampling method as many as 23 companies. The data used is data and data analysis using descriptive statistics and logistic regression. Based on the results of this study, it can be concluded that profitability has a negative and significant effect on going concern audit opinion assessments, leverage and company growth have a positive and insignificant effect on going concern audit opinion assessments, company size has a negative and insignificant effect on going concern audit opinion assessments. Keywords: Leverage, Going concern Audit Opinion, Firm Growth, Profitability, Firm Size
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Aug 2024 07:28 |
| Last Modified: | 05 Aug 2024 07:28 |
| URI: | http://repository.untar.ac.id/id/eprint/43702 |
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