Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar Di BEI 2015-2018
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Institusion
Universitas Islam Riau
Author
Rusdiana, Ulfa
Subject
HF5601 Accounting
Datestamp
2022-02-23 08:40:29
Abstract :
This research was conducted in infrastructure, utilities and transportation sector companies registered on the Indonesia Stock Exchange in 2015-2018 for the purpose of test and determine the effect of profitability (return on assets), liquidity (current assets), solvency (debt to tottal assets), company size (ln assets) on going concern audit opinion. Samples taken using the method creative sampling where there are 44 companies. Analytical methods used in this research is multiple linear regression. Then use the coefficient of determination analysis to see the magnitude of the contribution variable. Based on the results of research that partially liquidity variables (current assets) and solvency (debt to assets) have a significant effect on going concern audit opinion. While the profitability variable (return on assets) and company size (ln assets) has no significant effect on opinion going concern audit. Simultaneously the profitability variable (return on asset), liquidity (current assets), solvency (debt to tottal assets), company size (ln assets) has a significant influence on going concern audit opinion on Infrastructure, utility and transportation sector companies listed on the Exchange Indonesian Securities 2015-2018. The coefficient of determination in this study is amounted to 0.397 which shows that the independent variable has contribution of the effect of 39.7% on the dependent variable, the remaining 60.3% influenced by other factors outside the study.
This research was conducted in infrastructure, utilities and transportation sector companies registered on the Indonesia Stock Exchange in 2015-2018 for the purpose of test and determine the effect of profitability (return on assets), liquidity (current assets), solvency (debt to tottal assets), company size (ln assets) on going concern audit opinion. Samples taken using the method creative sampling where there are 44 companies. Analytical methods used in this research is multiple linear regression. Then use the coefficient of determination analysis to see the magnitude of the contribution variable. Based on the results of research that partially liquidity variables (current assets) and solvency (debt to assets) have a significant effect on going concern audit opinion. While the profitability variable (return on assets) and company size (ln assets) has no significant effect on opinion going concern audit. Simultaneously the profitability variable (return on asset), liquidity (current assets), solvency (debt to tottal assets), company size (ln assets) has a significant influence on going concern audit opinion on Infrastructure, utility and transportation sector companies listed on the Exchange Indonesian Securities 2015-2018. The coefficient of determination in this study is amounted to 0.397 which shows that the independent variable has contribution of the effect of 39.7% on the dependent variable, the remaining 60.3% influenced by other factors outside the study.
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