FAKTOR-FAKTOR PREDIKTOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Penulis

DOI:

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

Abstrak

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.

Biografi Penulis

  • Marisa Utami, Universitas Singaperbangsa Karawang
    Mahasiswa S1 Akuntansi

Referensi

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.

Diterbitkan

2023-01-04

Terbitan

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

Bagian

Articles

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