Sebastian, Dionysius Jeff (2021) Pengaruh likuiditas, profitabilitas, solvabilitas, dan opini audit tahun sebelumnya terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji apakah likuiditas, profitabilitas, solvabilitas, dan opini audit tahun sebelumnya berpengaruh terhadap penerimaan opini audit going concern. Penelitian ini menggunakan variabel independen berupa current ratio sebagai proksi dari likuiditas, Return on Assets (ROA) sebagai proksi dari profitabilitas, debt to assets ratio sebagai proksi dari solvabilitas, serta opini audit tahun sebelumnya dan variabel dependen berupa opini audit going concern. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2019. Sampel diambil dengan metode purposive sampling. Metode penelitian yang digunakan adalah regresi logistik. Hasil dari penelitian menunjukkan bahwa likuiditas berpengaruh negatif terhadap opini audit going concern, serta solvabilitas dan opini audit tahun sebelumnya berpengaruh positif terhadap opini audit going concern. Profitabilitas tidak berpengaruh terhadap opini audit going concern.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | likuiditas; profitabilitas; solvabilitas; opini audit tahun sebelumnya; opini audit going concern | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 3635 not found. | ||||||||
| Date Deposited: | 06 Jul 2021 01:34 | ||||||||
| Last Modified: | 22 Mar 2022 04:14 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/40385 |
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