| NIM | C1C021074 |
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| Namamhs | DEANDRA REGNA RAFELLIA |
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| Judul Artikel | Pengaruh Financial Distress, Profitabilitas dan Solvabilitas Terhadap Opini Audit Going Concern (Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) |
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| Abstrak (Bhs. Indonesia) | Penelitian ini menggunakan pendekatan kuantitatif untuk menganalisis pengaruh financial distress, profitabilitas, dan solvabilitas terhadap opini audit going concern yang didasarkan pada teori sinyal. Sampel penelitian terdiri atas 23 perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia tahun 2020-2023 yang dipilih dengan teknik purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang telah diaudit. Teknik analisis data yang diterapkan meliputi analisis statistik, uji multikolinearitas, uji statistik analisis regresi logistik, uji Hosmer and Lemeshow’s goodness of fit, uji overall model fit, koefisien determinasi, dan uji hipotesis yang diolah menggunakan perangkat lunak SPSS. Penelitian ini menujukkan bahwa: (1) Financial distress berpengaruh positif terhadap opini audit going concern, yang mengindikasikan bahwa semakin tinggi tingkat financial distress, maka akan semakin besar kemungkinan perusahaan memperoleh opini audit going concern. (2) Profitabilitas berpengaruh negatif terhadap opini audit going concern, yang mengindikasikan bahwa semakin tinggi tingkat profitabilitas, maka akan semakin rendah kemungkinan perusahaan mendapatkan opini audit going concern. (3) Solvabilitas berpengaruh positif terhadap opini audit going concern, yang mengindikasikan bahwa semakin tinggi tingkat solvabilitas, maka semakin besar kemungkinan perusahaan memperoleh opini audit going concern. Implikasi dari penelitian ini memberikan wawasan kepada manajer perusahaan dalam pengambilan keputusan untuk mengurangi risiko opini audit going concern, kepada investor untuk menilai stabilitas keuangan perusahaan dalam pengambilan keputusan investasi, dan kepada auditor untuk meningkatkan akurasi dalam pemberian opini audit going concern. |
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| Abtrak (Bhs. Inggris) | This study is quantitative research with the aim of analyzing the effect of financial distress, profitability, and solvency on the going concern audit opinion, based on signaling theory. The research sample consists of 23 technology sector companies listed on the Indonesia Stock Exchange for the years 2020-2023, selected using purposive sampling. The data used in this study are secondary data in the form of audited annual financial statements. The data analysis techniques applied include statistical analysis, multicollinearity test, statistical test of logistic regression analysis, Hosmer and Lemeshow's goodness of fit test, overall model fit test, coefficient of determination, and hypothesis testing which is processed using SPSS software. The results of the study indicate that: (1) Financial distress has a positive effect on the going concern audit opinion, suggesting that the higher the level of financial distress, the greater the likelihood that the company will receive a going concern audit opinion. (2) Profitability has a negative effect on the going concern audit opinion, indicating that the higher the level of profitability, the lower the likelihood that the company will receive a going concern audit opinion. (3) Solvency has a positive effect on the going concern audit opinion, indicating that the higher the level of solvency, the greater the likelihood that the company will receive a going concern audit opinion. The implications of this research provide insight to company managers in making decisions to reduce the risk of going concern audit opinions, to investors to assess the company's financial stability in making investment decisions, and to auditors to increase accuracy in providing going concern audit opinions. |
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| Kata kunci | Opini Audit Going concern, Financial Distress, Profitabilitas, Solvabilitas |
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| Pembimbing 1 | Eko Suyono |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2025 |
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| Jumlah Halaman | 17 |
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| Tgl. Entri | 2025-02-22 16:58:11.548895 |
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