Buana, Amelia Vega (2025) PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DAN OPINI AUDIT DENGAN REPUTASI KAP SEBAGAI MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, dan ukuran perusahaan terhadap profitabilitas serta opini audit, dengan profitabilitas sebagai variabel intervening dan reputasi KAP sebagai variabel pemoderasi. Teknik pengumpulan data dilakukan menggunakan data sekunder berupa laporan keuangan perusahaan sektor pertambangan dan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Sampel diperoleh melalui metode purposive sampling berdasarkan kriteria kesesuaian dan kelengkapan data. Analisis data dilakukan dengan metode Partial Least Square (PLS) menggunakan software SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa likuiditas dan leverage berpengaruh signifikan terhadap profitabilitas, sedangkan ukuran perusahaan tidak berpengaruh signifikan. Selanjutnya, likuiditas dan leverage berpengaruh signifikan terhadap opini audit, sementara ukuran perusahaan berpengaruh negatif signifikan terhadap opini audit. Profitabilitas tidak berpengaruh signifikan terhadap opini audit, sehingga tidak dapat bertindak sebagai variabel intervening. Hasil uji moderasi menunjukkan bahwa reputasi KAP tidak signifikan dalam memoderasi pengaruh profitabilitas terhadap opini audit. Temuan ini menegaskan pentingnya mempertimbangkan faktor keuangan perusahaan dalam menilai kemungkinan penerimaan opini audit, terutama pada industri yang memiliki tingkat risiko tinggi seperti pertambangan dan energi. Penelitian ini diharapkan dapat memberikan kontribusi bagi akademisi, auditor, dan pemangku kepentingan dalam memahami determinan opini audit secara lebih komprehensif.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Liquidity, Leverage, Company Size, Profitability, Audit Opinion, KAP Reputation. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200189 Amelia Vega Buana |
| Date Deposited: | 02 Jul 2026 05:15 |
| Last Modified: | 02 Jul 2026 05:15 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44856 |
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