FAKTOR-FAKTOR PREDIKTOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Authors

DOI:

https://doi.org/10.31000/competitive.v6i2.4563

Abstract

Penelitian ini dilakukan agar mendapatkan pengetahuan meliputi hal pengaruh prediksi kebangkrutan, ukuran perusahaan, leverage, dan proporsi komisaris independen terhadap opini audit going concern pada perusahaan manufaktur di BEI periode 2014-2019. Analisis regresi logistik difungsikan untuk melaksanakan analisis data yang telah didapatkan oleh peneliti dari halaman idx.com dengan menggunakan purposive sampling sebagai langkah untuk meghasilkan sebuah sampel dimana didapatkan 6 perusahan dari periode 2014-2019. Hasil penelitian diketahui bahwa pertama prediksi kebangkrutan secara parsial berpengaruh negatif signifikan, kedua ukuran perusahaan, leverage, dan proporsi komisaris independen secara parsial tidak terdapat pengaruh, dan ketiga semua variabel x dilakukan pengujian secara simultan menunjukan pengaruh signifikan.

Author Biography

  • Marisa Utami, University of Singaperbangsa Karawang
    Mahasiswa Akuntansi

References

Profitabilitas dan Ukuran Perusahaan Terhadap Opini Audit Going Concern.

Buletin Ekonomi 16(1), 1-136.

Listantri, F., & Mudjiyanti, R. (2016). Analisis Pengaruh Financial Distress, Ukuran Perusahaan, Solvabilitas, dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern. Jurnal Manajemen Dan Bisnis Media Ekonomi, 16(1), 163–175.

Putri, E. C., & Primasari. (2017). Pengaruh Ukuran Kantor Akuntan Publik, Komisaris Independen, Kepemilikan Institusional dan Audit Lag Terhadap Opini Audit Going Concern. Jurnal Akuntansi Dan Keuangan, 6(1), 20–39.

Sugiono, A., & Untung, E. (2016). Panduan Praktis Dasar Analisa Laporan Keuangan (Revisi). Grasindo.

Yuliani, N.M.A., dan N.M.A. Erawati. 2017. Pengaruh Financial Distress, Profitabilitas, Leverage dan Likuiditas pada opini Audit going Concern. E-Jurnal Akuntansi Universitas Udayana, 19 (2), 1490-1520.

Published

2023-01-04

Issue

Vol. 6 No. 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.