Pengaruh Profitabilitas, Likuiditas, Leverage, Kondisi Keuangan Dan Pergantian Kantor Akuntan Publik (KAP) Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Transportasi Periode 2015-2020)

Kusumanegara, Ratih Ayu (2021) Pengaruh Profitabilitas, Likuiditas, Leverage, Kondisi Keuangan Dan Pergantian Kantor Akuntan Publik (KAP) Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Transportasi Periode 2015-2020). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Going concern audit opinion is an opinion issued by auditor in an independent audit report to provide an assessment of the company's business continuity. The purpose of this research is to discover the effects of profitability, liquidity, leverage, financial condition, and KAP turnover on the going concern audit opinion. The population in this study are transportation sector companies for the period 2015-2020 which are listed on the Indonesia Stock Exchange. The sample selection using purposive sampling method and obtained 102 samples (17 companies) that met the sample criteria. Data analysis using logistic regression. The results showed that liquidity has a negative effect on going-concern audit opinion, leverage has a positive effect on going-concern audit opinion, while profitability, financial condition and KAP turnover have no effect on going concern audit opinion. This research proves that auditors tend to consider the company's ability to pay its short-term debt and its long-term ability to provide audit opinions going concerns.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number KUS P 7191/2021
Uncontrolled Keywords: Financial Indicator, Going Concern Audit Opinion, KAP turnover
Subjects: AKUNTANSI > Audit
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 17 Feb 2023 03:46
Last Modified: 17 Feb 2023 03:46
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/607

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