SKRIPSI AKS
Faktor - Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Sektor Property dan Real Estate Indonesia Tahun 2018-2022
ABSTRACT
This research aims to determine the influence of financial distress,
liquidity, leverage, and profitability on going concern audit opinion. The
dependent variable in this research is going concern audit opinion. The dependent
variable in this research is going concern audit opinion (Y). This research uses
financial distress, liquidity, leverage, and profitability as independent variables
(X).
The population in this research are property and real estate companies
listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique
used purposive sampling technique and a sample of 13 companies was obtained.
The data analysis used was using logistic regression analysis techniques using
Eviews 12 software.
The research results show that financial distress, liquidity, leverage and
profitability have no effect on going concern audit opinion.This research
contributes to further research that needs to add sectors and consider influencing
variables.
Keywords: Financial distress, Liquidity, Leverage, Profitability, Going
Concern Audit Opinion
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