Nita, Ramadan (2022) Pengaruh Likuiditas, Kinerja Aktivitas, Leverage Dan Audit Kepatuhan Standar Akuntansi Keuangan Terhadap Opini Audit Going Concern Dengan Profitabilitas Sebagai Variabel Mediasi (Studi Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas dan Transportasi). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Tujuan penelitian ini untuk mengetahui pengaruh likuiditas, kinerja aktivitas, leverage, audit kepatuhan SAK terhadap profitabilitas, dan mengetahui pengaruh likuiditas, kinerja aktivitas, leverage, audit kepatuhan SAK, dan profitabilitas terhadap opini audit going concern. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, dan sumber data yang digunakan adalah data sekunder. Sampel penelitian adalah perusahaan jasa sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020. Pengambilan sampel dilakukan dengan metode teknik sampling jenuh dan menghasilkan 25 perusahaan. Proses pengolahan data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa leverage berpengaruh terhadap profitabilitas, dan Audit kepatuhan SAK berpengaruh terhadap opini audit going concern. Kata kunci: leverage, opini audit going concern, audit kepatuhan SAK, kinerja aktivitas, profitabilitas.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | leverage, opini audit going concern, audit kepatuhan SAK, kinerja aktivitas, profitabilitas. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1221800086 Ramadan Nita |
Date Deposited: | 28 Nov 2022 02:50 |
Last Modified: | 28 Nov 2022 02:50 |
URI: | http://repository.untag-sby.ac.id/id/eprint/18620 |
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