PENGARUH DEBT DEFAULT, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017

Marpaung, Sri Suryani (2018) PENGARUH DEBT DEFAULT, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017. Undergraduate thesis, UNIMED.

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Abstract

Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan, 2018. Permasalahan penelitian ini adalah rendahnya independensi auditor dalam pemberian opini audit. Tanggung jawab auditor tidak hanya menilai kewajaran dan mendeteksi fraud saja, tetapi juga menilai kelangsungan hidup perusahaan. Penelitian ini bertujuan untuk menguji pengaruh debt default, profitabilitas, pertumbuhan perusahaan terhadap penerimaan opini audit going concern. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada periode 2016-2017 dan ada 31 perusahaan yang terseleksi. Teknik analisis data yang digunakan adalah model regresi logistik. Probabilitas debt default sebesar 0,043 lebih kecil dari taraf signifikasi 0,05 (5%) menunjukkan debt default berpengaruh terhadap penerimaan opini going concern. Probabilitas profitabilitas sebesar 0,020 lebih kecil dari taraf signifikasi 0,05 (5%) menunjukkan profitabilitas berpengaruh terhadap penerimaan opini going concern. Probabilitas Pertumbuhan perusahaan sebesar 0,560 lebih besar dari taraf signifikasi 0,05 (5%) menunjukkan Pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini going concern. Berdasarkan hasil analisis data, kesimpulan dari penelitian ini adalah debt default, dan profitabilitas berpengaruh terhadap penerimaan opini audit going concern, sedangkan pertumbuhan perusahaan tidak berpengaruh. Secara simultan, debt default, profitabilitas, dan pertumbuhan perusahaan berpengaruh terhadap penerimaan audit going concern.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Jumiadi196303201992031002
Call Number: SK-2018 AKT 139
Keywords: Opini audit going cocnern, debt default, profitabilitas, pertumbuhan perusahaan
Subjects: H Social Sciences > HB Economic Theory. Demography > HB3711 Business cycles. Economic fluctuations
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: astina hartono lubis
Date Deposited: 04 Dec 2018 10:07
URI: http://digilib.unimed.ac.id/id/eprint/31385

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