TUBAGUS MUHAMMAD RESKY ADININGRAT, . (2024) PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN PADA PENERIMAAN OPINI AUDIT GOING CONCERN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kondisi keuangan, pertumbuhan perusahaan, dan ukuran perusahaan terhadap penerimaan opini going concern. Penelitian ini akan menggunakan data sekunder berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020-2022. Sampel penelitian yang diambil adalah perusahaan transportasi dan logistik yang dipilih secara purposive sampling. 26 perusahaan dipilih sebagai sampel penelitian ini. Metode yang digunakan adalah analisis regresi logistik. Hasil dari penelitian ini adalah kondisi keuangan mempunyai pengaruh negatif terhadap penerimaan opini audit going concern dan pertumbuhan perusahaan serta ukuran perusahaan tidak mempunyai pengaruh terhadap opini going concern. ***** This study aims to investigate the effect of financial condition, company growth, and company size on going-concern opinion acceptance. This research will use secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research sample taken is a transportation and logistics company selected by purposive sampling. 26 companies were chosen as the samples of this study. The method used is logistic regression analysis. The result of this research is that financial condition had a negative influence on the audit going concern opinion acceptance and the other company growth and company size do not have influence to the going concern opinion.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Dr. Muhammad Yusuf, S.E., MM ; 2). Dr. Ayatulloh Michael Musyaffi, S.E.,Ak.,M.Ak |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Manajemen > Pendidikan, Riset Penelitian Bisnis |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Tubagus Muhammad Resky Adiningrat . |
Date Deposited: | 13 Aug 2024 03:43 |
Last Modified: | 13 Aug 2024 03:43 |
URI: | http://repository.unj.ac.id/id/eprint/49877 |
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