DETAIL KOLEKSI

Analisis pengaruh kinerja keuangan, disclosure level, kualitas audit dan debt default terhadap opini audit going concern


Oleh : Fachrie Ramadhan Kadarisman

Info Katalog

Nomor Panggil : 2018_TA_AK_023164534

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Auditing - Management;The effect analysis of financial performance, disclosure level, audit quality

Kata Kunci : profitability, liquidity, solvability, disclosure level, audit quality, debt default


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023164534_Halaman-judul.pdf 899.54
2. 2018_TA_AK_023164534_Bab-1.pdf 347.35
3. 2018_TA_AK_023164534_Bab-2.pdf 854.06
4. 2018_TA_AK_023164534_Bab-3.pdf 503.82
5. 2018_TA_AK_023164534_Bab-4.pdf 851.14
6. 2018_TA_AK_023164534_Bab-5.pdf 258.5
7. 2018_TA_AK_023164534_Daftar-pustaka.pdf 228.62
8. 2018_TA_AK_023164534_Lampiran.pdf 1828.7

P Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, disclosure level, kualitas audit dan debt default terhadap opini audit going concern. Data penelitian ini diperoleh dari laporan keuangan perusahaan manufaktur tahun 2015 sampai dengan 2017 (sekunder), yang dipublikasikan oleh Bursa Efek Indonesia (BEI).Sampel yang digunakan pada penelitian ini sebanyak 67 perusahaan dalam kurun waktu 3 tahun. Data penelitian diuji statistik deskriptif dan hipotesis penelitian diuji logistik biner.Hasil penelitian ini menunjukkan bahwa (1) Profitabilitas berpengaruh negatif terhadap opini audit going concern. (2) Likuiditas tidak berpengaruh terhadap opini audit going concern. (3) Solvabilitas berpengaruh positif terhadap opini audit going concern. (4) Disclosure level tidak berpengaruh terhadap opini audit going concern. (5) Kualitas Audit tidak berpengaruh terhadap opini audit going concern. (6) Debt Default berpengaruh positif terhadap opini audit going concern.

T This research aims to analyze the influence of profitability, liquidity, solvability, disclosure level, audit quality and debt default on going concern audit opinion. This research data is obtained from the financial statements of manufacturing companies in 2015 until 2017 (secondary), published by the Indonesia Stock Exchange (IDX).The sample used in this research is 67 companies within 3 years. Research data are tested descriptive statistics and research hypotheses tested binary logistics.The results of this study indicate that (1) Profitability negatively affects the going concern audit opinion. (2) Liquidity does not affect the going concern audit opinion. (3) Solvability has a positive effect on going concern audit opinio. (4) Disclosure level does not affect the going concern audit opinion. (5) Audit quality does not affect the going concern audit opinion. (6) Debt Default berpengaruh positif terhadap opini audit going concern.

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