Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern pada Sub Sektor Tekstil Dan Garment (Studi Kasus Bursa Efek Indonesia 2019-2021)

Sari, Colin Arum and , Titik Ulfatun, S.Pd., M.Ed (2024) Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern pada Sub Sektor Tekstil Dan Garment (Studi Kasus Bursa Efek Indonesia 2019-2021). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Going Concern Audit Opinion is very useful for parties who need financial reports. The publication of this opinion allows investors to assess the condition of the business entity, which is very useful before making a decision. The researcher's aim is to determine the partial influence of Profitability, Liquidity and Solvency on Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. This research uses quantitative methods. The population of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period is 19 companies. The sampling technique used was purposive sampling, so that 11 manufacturing companies were selected for the research period during 2019-2021. The analysis uses logistic regression using SPSS Windows version 22 software. This research examines the influence of liquidity, profitability and solvency on the Going Concern Audit Opinion. The results of this research are (1) liquidity has no effect on the Going Concern Audit Opinion with a significance value of 0.136 which is greater than the significance level of 0.05 so the first hypothesis is rejected, (2) profitability has a greater effect on the Going Concern Audit Opinion with a significance value of 0.014. smaller than the significance level of 0.05 so the second hypothesis is accepted, (3) solvency has an effect on going concern audit opinion with a value of 0.019 which is smaller than the significance level of 0.05 so the third hypothesis is accepted.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Profitability, Liquidity, Solvency, Going Concern Audit Opinion
Subjects: H Social Sciences > HD Management, Business and Labor > HD28 Management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
L Education > LC Special aspects of education > LC5301 Economic Education
Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User: COLIN ARUM SARI
Date Deposited: 13 Feb 2024 08:14
Last Modified: 13 Feb 2024 08:14
URI: http://eprints.ums.ac.id/id/eprint/122030

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