PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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Skripsi

PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Agustiawan, M. Ikhbar - Personal Name;

This study aims to determine the effect given by leverage, liquidity, and profitability on going concern audit opinion acceptance with company size as a moderating variable. The period in this study is divided into 2, namely the period before COVID-19 and after COVID-19. The research method used is quantitative method. There are 17 transportation and logistics sector companies that are object of this research. The data in this study were obtained by the documentation method with data on the Indonesia Stock Exchange website. The data in this study were analyzed using logistic regression analysis and the difference test (wilcoxon). The results of this study indicate that in the period before COVID-19, leverage has a positive effect, liquidity has a negative impact, and profitability has no effect on going concern audit opinion acceptance. Company size is able to strengthen the relationship between liquidity and going concern audit opinion acceptance, but cannot moderate the relationship between leverage & profitability on going concern audit opinion acceptance. In the period after COVID-19, leverage & liquidity have a positive effect on going concern audit opinion acceptance and profitability has a negative impact on going concern audit opinion acceptance. Company size is able to weaken the effect of leverage and liquidity on going concern audit opinion acceptance, while strengthening the effect of profitability on going concern audit opinion acceptance.

Availability

Central Library (Reference) T1494482024

T149448

Available but not for loan - Not for Loan

Detail Information

Series Title: -
Call Number: T1494482024
Publisher: Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2024
Collation: xviii, 132 hlm.; ilus.; 29 cm
Language: Indonesia
ISBN/ISSN: -
Classification: 657.450 7
Content Type: Text
Media Type: unmediated
Carrier Type: -
Edition: -
Subject(s): Covid-19
Prodi Akuntansi
Specific Detail Info: -
Statement of Responsibility: KA

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PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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