Abdullah, Liwan Akalili (2022) Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kondisi Keuangan Terhadap Opini Going Concern (Studi Empiris pada Industri Pariwisata dan Transportasi yang Terdaftar Di BEI Tahun 2017-2021). Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Auditor's opinion is an important topic for interested parties to pay attention to in utilizing financial reports, this is driven by the Covid-19 pandemic condition that occurred more or less in the 2019-2020 period. Going concern opinion is the responsibility of the auditor in assessing whether the report is prepared according to the going concern concept or not, and whether it includes a comprehensive assessment of whether the company can maintain its business life in the long term. The purpose of this study is to analyze empirically whether there is an influence between liquidity, profitability, leverage, company size, and financial condition on going concern opinions on the tourism and transportation industries listed on the Indonesia Stock Exchange. This study uses a sample of the tourism and transportation industries listed on the Indonesia Stock Exchange during the study period, namely 2017-2021. The sampling method used is purposive sampling method obtained from a population of 69 companies, after using the requirements for purposive sampling obtained as many as 57 companies with a total of 285 observed data. Hypothesis testing in this study used logistic regression analysis. The results of the analysis show that the variables of liquidity, profitability, leverage, financial condition have no effect on going concern opinion. On the other hand, the company size variable in going concern opinion. Keyword : Going concern opinion, financial ratios, non-financial ratios.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | LIWAN AKALILI ABDULLAH |
| Date Deposited: | 12 Jan 2023 02:52 |
| Last Modified: | 12 Jan 2023 02:52 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9955 |
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