SARMILA, NIM 222020013 (2024) PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus Pada Perusahaan Pertambangan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

The formulation of the problem in this research is whether there is a simultaneous influence of profitability and liquidity on going concern audit opinion, is there a partial influence of profitability on going concern audit opinion, is there a partial influence of liquidity on going concern audit opinion. The aim of this research is to determine the influence of profitability and liquidity on going concern audit opinion simultaneously, to determine the partial influence of profitability on going concern audit opinion and to determine the partial influence of liquidity on going concern audit opinion. The type of research used in this research is associative research. The research location was carried out at coal mining subsector mining companies listed on the Indonesia Stock Exchange in 2020-2022. The variables used in this research are Profitability, Liquidity and Going Concern Audit Opinion. The population in this study was 21 mining companies in the coal mining subsector. The sample used was purposive sampling and the number of samples obtained was 63 samples. The data used is secondary data. The data collection method in this research is in the form of document analysis or documentation. Testing and data analysis techniques used in this research are descriptive statistics and binary logistic regression (assessing the feasibility of the regression model, coefficient of determination, simultaneous test and partial test). The analysis technique in this research is assisted by using the statistical computer program SPSS version 25. The results of data analysis in this research show that the regression model used fits the data, there is a simultaneous influence of profitability and liquidity on going concern audit opinion, there is also a partial influence of profitability on going concern audit opinion and there is an influence of liquidity on going concern audit opinion.

Item Type:	Thesis (Skripsi)
Additional Information:	1. Pembimbing Aprianto, S.E., M.Si 2. Pembimbing Nina Sabrina., S.E., M.Si
Uncontrolled Keywords:	Profitability, Return on Assets, Liquidity, Current Ratio, Going Concern Audit Opinion.
Subjects:	Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	mahasiswa Fakultas Ekonomi & Bisnis
Date Deposited:	16 May 2024 00:07
Last Modified:	16 May 2024 00:07
URI:	http://repository.um-palembang.ac.id/id/eprint/29205

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