PENGARUH OPINION SHOPPING, PROFITABILITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia 2016-2018)

Laksana, Meinata Suryani (2020) PENGARUH OPINION SHOPPING, PROFITABILITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia 2016-2018). Undergraduate thesis, Universitas Stikubank.

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh opinion shopping, profitabilitas dan leverage terhadap opini audit going concern. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 merupakan objek dalam penelitian ini. Perusahaan manufaktur periode tahun 2016-2018 yang bisa dijadikan sampel sebanyak 370, metode purposive sampling digunakan untuk pengambilan sampel. Penelitian ini menggunakan analisis regresi logistik yang diproses menggunakan SPSS versi 19 untuk menganalisis hipotesis penelitian ini. Hasil penelitian menunjukkan bahwa opinion shopping, leverage berpengaruh positif terhadap opini audit going concern sedangkan profitabilitas berpengaruh negatif. The purpose of this research is to analyze the effect from opinion shopping, profitability, leverage to going concern audit opinion. Manufacturers companies listed on Indonesia Stock Exchange (IDX) from 2016-2018 were being the object of this research. This research used purposive sampling method for sampling, 370 manufacturers companies qualified as sample. For hypothesis, this research was tested using logistic regression analysis and processed by using SPPS of version 19. The results of this research show the opinion shopping and leverage have an effect to going concern audit opinion meanwhile profitability had no effect to going concern audit opinion.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2176 NIM.16.05.52.0172
Uncontrolled Keywords:	opinion shopping, profitabilitas, leverage, opini audit going concern
Subjects:	H Social Sciences > HJ Public Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	09 Nov 2020 02:54
Last Modified:	09 Nov 2020 02:54
URI:	https://eprints.unisbank.ac.id/id/eprint/7360

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