Alim, Suhardi and Dr. Wuryan Andayani, (2023) Pengaruh Financial Distress, Likuiditas, Dan Solvabilitas Perusahaan Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Sub-Sektor Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini memiliki tujuan untuk membuktikan secara empiris pengaruh financial distress, likuiditas, dan solvabilitas perusahaan terhadap pemberian opini audit going concern. Penelitian ini memiliki studi kasus pada perusahaan sub-sektor konstruksi yang tercatat dan terdaftar di Bursa Efek Indonesia selama periode penelitian (2019 – 2021). Opini dari auditor independen dibutuhkan untuk menyatakan kewajaran atas laporan keuangan yang diterbitkan perusahaan, termasuk opini terhadap kelangsungan usaha (opini going concern). Dalam penelitian ini, Financial Distress diukur menggunakan Model Altman Z-Score, Likuiditas diproksikan dengan Current Ratio, dan Solvabilitas diproksikan dengan Debt-to-Equity Ratio. Hasil penelitian menunjukkan bahwa financial distress berpengaruh terhadap pemberian opini audit going concern. Sementara hasil penelitian ini tidak dapat membuktikan adanya pengaruh likuiditas dan solvabilitas terhadap pemberian opini audit going concern
English Abstract
This study aims to empirically prove the effect of financial distress, liquidity, and solvency of companies on giving going-concern audit opinions. This research has case studies in construction sub-sector companies that were listed and listed on the Indonesia Stock Exchange during the research period (2019 – 2021). An opinion from an independent auditor is needed to state the fairness of the financial statements issued by the company, including an opinion on business continuity (going concern opinion). In this study, Financial Distress is measured using the Altman Z-Score Model, Liquidity is measured by the Current Ratio, and Solvency is measured by the Debt-to-Equity Ratio. The results of the study show that financial distress has an effect on giving a going-concern audit opinion. While the results of this study cannot prove the influence of liquidity and solvency on giving a going concern audit opinion.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020027 |
| Uncontrolled Keywords: | Financial Distress, Likuiditas, Solvabilitas, Current Ratio, Debt-to- Equity Ratio, Opini Audit Going concern, Financial Distress, Liquidity, Solvability, Current Ratio, Debt-to- Equity Ratio, Going concern Audit Opinion |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Jul 2023 07:25 |
| Last Modified: | 25 Jul 2023 07:25 |
| URI: | http://repository.ub.ac.id/id/eprint/202119 |
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