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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 11/07/2019 14:12:13  •  822 Views


PENGARUH KINERJA KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2017

Created by :
EKA JULIANASARI ( 201312338 )



SubjectLAPORAN
KEUANGAN
BEI
Alt. Subject REPORT
FINANCE
IDX
Keywordprofitabilitas
likuiditas
solvabilitas
opini audit going concern

Description:

Pengaruh Kinerja Keuangan Terhadap Opini Audit Going Concern Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2017. Tercatat bahwa perusahaan transportasi mengalami kerugian. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terutama profitabilitas, likuiditas, dan solvabilitas terhadap pemberian opini audit going concern pada perusahaan transportasi di Bursa Efek Indonesia. Desain penelitian menggunakan kausalitas dimana sumber data adalah data sekunder. Sampel yang digunakan pada penelitian ini berjumlah 12 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2012-2017. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data menggunakan regresi logistic binary dengan alat bantu Statistical Package for the Social Science (SPSS). Hasil penelitian pengujian menunjukkan bahwa profitabilitas dan likuiditas tidak berpengaruh terhadap opini audit going concern, sedangkan solvabilitas berpengaruh terhadap opini audit going concern. Solvabilitas berpegaruh terhadap opini audit going concern karena auditor cenderung melihat bagaimana kemampuan perusahaan dalam memenuhi kewajibannya.

Contributor:
  1. Yosevin Karnawati, SE, MM, M.Ak
Date Create:11/07/2019
Type:Text
Format:PDF
Language:Indonesian
Identifier:UEU-Undergraduate-201312338
Collection ID:201312338


Source :
Undergraduate Theses of Accounting

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@perpustakaan Universitas Esa Unggul 2019


Publication URL :
https://digilib.esaunggul.ac.id/pengaruh-kinerja-keuangan-terhadap-opini-audit-going-concern-pada-perusahaan-transportasi-yang-terdaftar-di-bursa-efek-indonesia-pada-tahun-20122017-13113.html




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audit , concern , going , likuiditas , opini , opini audit going concern , profitabilitas , solvabilitas



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