Dampak Konsekuensi Ekonomi Terhadap Opini Audit Going Concern Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2019

Annisa, Cindy Tio (2020) Dampak Konsekuensi Ekonomi Terhadap Opini Audit Going Concern Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2019. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Penelitian ini mengkaji tentang dampak konsekuensi ekonomi dalam mengeluarkan opini terhadap kelangsungan hidup perusahaan. Hasil opini yang dikeluarkan auditor dapat mempengaruhi keberlangsungan hidup suatu perusahaan. Penelitian ini bertujuan untuk menguji hubungan Pertumbuhan Perusahaan, Likuiditas, Profitabilitas dan Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2013-2019. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI tahun 2013-2019. Dari 43 perusahaan yang terdaftar dengan teknik pengambilan sampel pengaruh pertumbuhan perusahaan, likuiditas, profitabilitas dan solvabilitas yang menggunakan metode purposive sampling dan sampel yang terpilih sebanyak 18 perusahaan. Dengan data yang diunduh di BEI. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil pengujian hipotesis yang diperoleh dalam penelitian ini menunjukkan bahwa Pertama , pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern dengan nilai signifikan 0,193 > 0,05. Kedua, likuiditas dengan nilai signifikan 0,592 > 0,05 artinya tidak berpengaruh terhadap opini audit going concern. Ketiga, Profitabilitas secara parsial melalui uji t dengan signifikansi 0,033 < 0,05 artinya berpengaruh terhadap opini audit going concern. Hal ini menunjukkan bahwa perusahaan yang sedang mengalami gangguan keuangan secara terus-menerus, maka auditor akan berpeluang memberikan opini going concern pada tahun berjalan. Keempat, Solvabilitas secara parsial melalui uji t dengan signifikansi 0,054 < 0,05 artinya berpengaruh terhadap opini audit going concern. Kesimpulan penelitian ini adalah pertumbuhan perusahaan dan likuiditas tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan profitabilitas dan solvabilitas berpengaruh signifikan terhadap opini audit going concern.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIkhsan, Arfannidn0028017901
Keywords: Konsekuensi Ekonomi; Pertumbuhan Perusahaan; Likuiditas; Profitabilitas; Solvabilitas; Dan Opini Going Concern
Subjects: H Social Sciences > HG Finance > HG1501 Banking
H Social Sciences > HG Finance > HG1501 Banking > HG1660 Bank accounts. Bank deposits. Deposit banking
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Elsya Fitri Utami
Date Deposited: 26 Mar 2021 09:28
URI: http://digilib.unimed.ac.id/id/eprint/41472

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