Pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

Prakoso, Oman and ., Silvi Reni Cusyana, S.E., M.Ak (2022) Pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

Oman Arsat Dwi Prakoso. Going Concern Pada Perusahaan Pertambangan Periode 2016-2020. Dibawah bimbingan Silvi Reni Cusyana SE., M.Ak.
Tujuan penelitian ini untuk menguji secara empiris pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, Opini Audit Tahun Sebelumnya terhadap penerimaan opini audit going concern. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari laporan keuangan yang diterbitkan oleh Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif, jenis desain penelitian yaitu penelitian sebab-akibat (kausalitas), dengan metode pengambilan sampel yaitu metode purposive sampling dengan jumlah sampel 22 perusahaan dari 48 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Teknis analisis data yang digunakan dalam penelitian ini adalah Statistik Deskriptif dan Regresi Logistik, serta uji hipotesis dengan uji statistik parsial dan uji statistik Simultan, dan mendapatkan hasil bahwa kondisi keuangan dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern, dan pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit going concern, serta kondisi keuangan, pertumbuhan perusahaan, dan opini audit tahun sebelumnya berpengaruh secara simultan terhadap penerimaan opini audit going concern.

Kata Kunci: Going Concern, Kondisi Keuangan, Pertumbuhan Perusahaan, Opini Audit Tahun Sebelumnya

Oman Arsat Dwi Prakoso. Going Concern for Mining Companies For The Period 2016-2020. Under the guidance of Silvi Reni Cusyana SE., M.Ak.

The purpose of this study is to empirically test the influence of Financial Conditions, Company Growth, Audit Opinions of the Previous Year on the acceptance of audit opinions going concern. The data used in this study is secondary data sourced from financial statements published by the Indonesia Stock Exchange. This type of research is quantitative research, a type of research design that is causality research, with sampling methods that are purposive sampling methods with a sample number of 22 companies from 48 mining companies listed on the Indonesia Stock Exchange. Technical data analysis used in this study is Descriptive Statistics and Logistic Regression, as well as hypothesis tests with partial statistical tests and Simultaneous statistical tests, and get the results that the financial condition and audit opinion of the previous year had a positive effect on the acceptance of audit opinions going concern, and the growth of the company had no effect on the acceptance of audit opinions going concern, as well as financial conditions, the growth of the company, and the previous year's audit opinion had a simultaneous effect on the acceptance of audit opinions going concern.

Keywords: Going Concern, Financial Condition, Company Growth, Audit Opinion The Previous Year

Item Type: Other
Subjects: N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 19 Feb 2025 04:49
Last Modified: 19 Feb 2025 04:49
URI: http://repository.itb-ad.ac.id/id/eprint/292

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