PENGARUH LUKUIDITAS, REPUTASI AUDIT, SOLVABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2016

AZRINA, ANNISA (2018) PENGARUH LUKUIDITAS, REPUTASI AUDIT, SOLVABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2016. Undergraduate thesis, UNIMED.

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Likuiditas,
Reputasi Audit, Solvabilitas, Pertumbuhan Perusahaan Terhadap Opini Audit
Going Concern Pada Perusahaan Manufaktur.
Populasi penelitian perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia periode 2014-2016. Sampel diambil dengan metode purposive
sampling. Dari 144 perusahaan yang terdaftar, terdapat 36 perusahaan yang
memenuhi kriteria. Teknik pengumpulan data dengan cara mengumpulkan
informasi yang dibutuhkan dari laporan keuangan perusahaan yang diunduh dari
www.idx.co.id,. Teknik analisis data yang digunakan adalah analisis regresi
Logistik.
Hasil penelitian menunjukkan bahwa likuiditas likuiditas berpengaruh
secara positif terhadap opini audit going concern. hal ini disebabkan Semakin
tinggi rasio likuiditas, semakin tinggi pula kemampuan perusahaan untuk
membayar kewajiban jangka pendeknya. , Reputasi audit berpengarus secara
negatif terhadap opini audit going concern hal ini disebabkan Reputasi sebuah
kantor akuntan publik dipertaruhkan ketika opini yang diberikan ternyata tidak
sesuai dengan kondisi perusahaan yang sesungguhnya. Auditor harus memiliki
keberanian untuk mengungkapkan permasalahan mengenai kelangsungan hidup
(going concern) perusahaan klien. Solvabilitas berpengaruh secara negatif
terhadap opini audit going concern hal ini disebabkan Rasio solvabilitas yang
tinggi dapat berdampak buruk bagi kondisi keuangan perusahaan. Semakin tinggi
rasio solvabilitas, semakin menunjukkan kinerja keuangan perusahaan yang buruk
dan dapat menimbulkan ketidakpastian mengenai kelangsungan hidup perusahaan.
Pertumbuhan perusahaan berpengaruh secara negatif terhadap opini audit going
concern hal ini disebabkan Perusahaan yang mengalami pertumbuhan
menunjukkan aktivitas operasional perusahaan berjalan dengan semestinya
sehingga perusahaan dapat mempertahankan posisi ekonominya dan kelangsungan
hidupnya.

Item Type: Thesis (Undergraduate)
Additional Information: SK-2018 AKT 054
Uncontrolled Keywords: OPINI AUDIT GOING CONCERN, LIKUIDITAS, REPUTASI AUDIT, SOLVABILITAS, PERTUMBUHAN PERUSAHAAN
Subjects: H Social Sciences > HG Finance > HG3810 Foreign exchange. International finance. International monetary system
H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 11 Apr 2019 09:22
Last Modified: 14 Apr 2020 06:10
URI: https://digilib.unimed.ac.id/id/eprint/34903

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