Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas dan Solvabilitas Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2016-2018)

Rahmawati, Agustina Tri and , Drs. Eko Sugiyanto, M.Si (2021) Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas dan Solvabilitas Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research was conducted by researchers because many cases of company bankruptcy were caused by auditors' failure to assess the company's ability to sustain its business. This study aims to describe empirically the influence of company size, profitability, liquidity and solvency on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. The population in this study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using purposive sampling method and obtained a sample of 29 companies from 143 companies. The data analysis method used was logistic regression. The results showed that company size, profitability, and liquidity did not have a significant effect on going concern audit opinion. Meanwhile, solvency has a significant influence on going concern audit opinion. Keywords: company size, profitability, liquidity, solvency, going concern audit opinion

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Ukuran Perusahaan, Profitabilitas, Likuiditas dan Solvabilitas
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	AGUSTINA TRI RAHMAWATI
Date Deposited:	19 Feb 2021 08:05
Last Modified:	19 Feb 2021 08:05
URI:	http://eprints.ums.ac.id/id/eprint/89132

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