PENGARUH LIKUIDITAS, PROFITABILITAS, AUDIT LAG, DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2020)

AQILLA, NOVI NOER ANNISAA (2022) PENGARUH LIKUIDITAS, PROFITABILITAS, AUDIT LAG, DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2020). Other thesis, UPN 'Veteran" Yogyakarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh
likuiditas, profitabilitas, audit lag, dan reputasi KAP terhadap penerimaan opini
audit going concern. Metode yang digunakan dalam penelitian ini adalah metode
kuantitatif dan data yang digunakan adalah data sekunder. Sampel yang digunakan
dalam penelitian ini sebanyak 41 perusahaan pertambangan yang terdaftar di Bursa
Efek Indonesia (BEI) periode 2017-2020. Teknik pengambilan sampel dengan
menggunakan metode purposive sampling. Metode analisis yang digunakan adalah
analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian
menunjukkan profitabilitas, audit lag, dan reputasi KAP berpengaruh terhadap
penerimaan opini audit going concern, variabel likuiditas tidak berpengaruh
terhadap penerimaan opini audit going concern.
Kata kunci: Likuiditas, Profitabilitas, Audit lag, Reputasi KAP, Opini audit
going concern
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ABSTRACT
This study aims to obtain empirical evidence regarding the effect of
liquidity, profitability, audit lag, and KAP reputation on the acceptance of going
concern audit opinions. The method used in this research quantitative method and
the data used is secondary data. The sample used in this study there are 41 mining
companies that listed on Indonesia Stock Exchange (IDX) for the period of 2017-
2020. Determination of the number of samples using purposive sampling method.
The analysis method used is descriptive statistical analysis and logistic regression
analysis. The results of the analysis showed that profitability, audit lag, and KAP
reputation have an effect on the acceptance of going concern audit opinions,
liquidity variable has no effect on the acceptance of going concern audit opinions.
Keywords: Liquidity, Profitability, Audit lag, KAP Reputation, Going concern
audit opinion

Item Type: Thesis (Other)
Uncontrolled Keywords: Liquidity, Profitability, Audit lag, KAP Reputation, Going concern audit opinion
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 08 Aug 2022 07:02
Last Modified: 08 Aug 2022 07:04
URI: http://eprints.upnyk.ac.id/id/eprint/30563

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