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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 11/07/2019 14:34:31 • 461 Views
PENGARUH PROFITABILITAS, FINANCIAL DISTRESS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 � 2017)Created by :
HENI DAMAYANTI ( 201312378 )
Subject: | LAPORAN KEUANGAN BEI | Alt. Subject : | REPORT FINANCE IDX | Keyword: | profitabilitas financial distress leverage 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, financial distress, dan leverage terhadap pemberian opini audit going concern pada perusahaan textile dan garment di Bursa Efek Indonesia. Desain penelitian menggunaka nkausalitas dimana sumber data adalah data sekunder. Sampel yang digunakan pada penelitian ini berjumlah 15 perusahaan textile dan garment yang terdaftar di Bursa Efek Indonesia periode 2013 - 2017. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data menggunakan regresilogistic binary dengan alat bantu Statistical Package for the Social Science (SPSS). Hasil penelitian pengujian menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap opini audit going concern, sedangkan financial distress berpengaruh terhadap opini audit going concern. Financial Distress berpegaruh terhadap opini audit going concern karena auditor cenderung melihat bagaimana kemampuan perusahaan dalam memenuhi kewajibannya.
Contributor | : |
- Dr. MF. Arrozi, SE, M.Si., Akt, CA
| Date Create | : | 11/07/2019 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201312378 | Collection ID | : | 201312378 |
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-profitabilitas-financial-distress-dan-leverage-terhadap-opini-audit-going-concern-studi-pada-perusahaan-textile-dan-garment-yang-terdaftar-di-bursa-efek-indonesia-periode-2013--2017-13115.html
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