pengaruh audit lag, kualitas audit, profitabilitas, dan likuiditas terhadap penerimaan opini audit going concern pada perusahaan konstruksi yang terdaftar di bursa efek Indonesia

Wardana, Mohammad Izha Nandi (2022) pengaruh audit lag, kualitas audit, profitabilitas, dan likuiditas terhadap penerimaan opini audit going concern pada perusahaan konstruksi yang terdaftar di bursa efek Indonesia. Bachelor thesis, UNIVERSIAS PELITA HARAPAN.

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Abstract

This research was conducted within construction companies listed on the Indonesia Stock Exchange in 2019-2020. The sample taken in this study amounted to 172 companies. The sample of this study was determined using purposive sampling method. Data collection was carried out using several predetermined criteria. Data analysis technique used in this research is Logistic Regression, analysis with SPSS version 25. The results of this study indicate that AUDIT LAG has a significant negative effect on GOING CONCERN. Audit quality has no effect on GOING CONCERN. Profitability shown by Return on Assets (ROA), has a significant effect on GOING CONCERN audit opinion. Net Profit Margin Ratio (NPM), has no effect on GOING CONCERN audit opinion. And the liquidity shown by the Current Ratio (current ratio), has no effect on GOING CONCERN. Quick ratio has a significant effect on GOING CONCERN. = Penelitian ini dilakukan pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020. Sampel yang diambil dalam penelitian ini berjumlah 172 perusahaan Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan menggunakan beberapa kreteria yang telah di tentukan. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Logistik. Teknik analisis data menggunakan analisis regresi logistik dengan bantuan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa AUDIT LAG berpengaruh negatif signifikant terhadap GOING CONCERN. kualitas audit tidak berpengaruh terhadap GOING CONCERN. Dan profitabilitas yang ditunjukan dengan Return On Assets (ROA) berpengaruh signifikant terhadap opini audit GOING CONCERN. Net Profit Margin Ratio (NPM) tidak berpengaruh terhadap opini audit GOING CONCERN. Dan likuiditas yang di tunjukan dengan Current Ratio (ratio lancar) tidak berpengaruh terhadap GOING CONCERN. Quick ratio berpengaruh signifikant terhadap GOING CONCERN.

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