WAHYUNI, REGGIANE KUSUMA (2023) ANALISIS PENGARUH FAKTOR KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TERCATAT DI BURSA EFEK INDONESIA PERIODE 2017 2021. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
The going concern audit opinion in financial statements, given by the auditor to a company indicates the existence of conditions and events that raise the auditor's
doubts regarding the company's survival. This opinion is used as an initial warning to users of financial statements in making decisions. Several studies related to the
factors that influence going concern audit opinions have been carried out. However, the research results still show gaps. This study aims to re-examine the
factors that influence going-concern audit opinions, especially on financial factors within the company. The factors tested in this study include financial ratios
consisting of liquidity ratios, activity ratios, profitability ratios and solvency ratios,
as well as company growth. Firm size is used as a control variable. This study uses all companies except financial companies listed on the Indonesia Stock Exchange
for the 2017 – 2021 period as research samples. Based on purposive sampling, obtained 359 companies that meet the sample criteria. Hypothesis testing in this
study was carried out using logistic regression analysis. The results of hypothesis testing indicate that the liquidity ratio and solvency ratio have a positive effect on
going concern audit opinion. Activity ratios and profitability ratios have a negative effect on going concern audit opinion. While the company's growth has no
significant effect on the gong concern audit opinion. The implications of the research in this study are the need for debt restructuring, cost savings, business strategy improvements, seeking additional financing, to selling unproductive assets so that companies can improve efficiency to overcome sustainability problems. Keywords: financial ratios, company growth, going concern audit opinion
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 30 Oct 2024 08:53 |
| Last Modified: | 30 Oct 2024 08:53 |
| URI: | http://repository.machung.ac.id/id/eprint/324 |
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