Ikhlima, Siti (2020) ANALISIS PENGARUH RASIO PROFITABILITAS, RASIO LIKUIDITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI GOING CONCERN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2014-2018). Skripsi thesis, STIE Mandala.

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Abstract

ANALYSIS OF THE EFFECT OF PROFITABILITY RATIO, LIQUIDITY RATIO, SOLVABILITY RATIO, ACTIVITY RATIO, AND COMPANY SIZE OF RECEIVING GOING CONCERN OPINION ABSTRACT The success of an entity in carrying out its business can be influenced by several factors, one of which is influenced by environmental factors of the entity. Seeing the number of companies that experience adversity and can not maintain the survival of a business. This study aims to determine the effect of profitability ratios, liquidity ratios, solvency ratios, activity ratios, and company size partially or simultaneously on acceptance of Going Concern Opinions. This type of research is quantitative research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018 and suffered a loss of at least two years during the research year. The sampling technique in this study uses purposive sampling technique. The sample in this study as many as 31 companies from 52 companies listed on the Indonesia Stock Exchange and experienced a loss of at least two years during the study, so the analyzed research data amounted to 155. The data analysis technique used is descriptive statistical analysis and logistic regression. Based on the results of this study indicate that the Profitability Ratios, Liquidity Ratios, and Activity Ratios show significant and significant results on the acceptance of a Going Concern Opinion. While the Solvency Ratio and Company Size show no significant and significant results on the acceptance of the Going Concern Opinion. While simultaneously Profitability Ratios, Liquidity Ratios, Solvency Ratios, Activity Ratios, and Firm Size have a significant effect on the acceptance of Going Concern Opinion. Keywords : Profitability Ratios, Liquidity Ratios, Solvency Ratios, Activity Ratios, Company Size, and Going Concern Opinions.

Item Type: Thesis (Skripsi)
Subjects: H Social Sciences > HG Finance
Divisions: AKUNTANSI-S1
Depositing User: Handoko Triharso
Date Deposited: 16 Nov 2021 07:49
Last Modified: 16 Nov 2021 07:49
URI: http://repo.itsm.ac.id/id/eprint/508

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