FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN TERHADAP NILAI KEUANGAN PERUSAHAAN MANUFAKTUR CONSUMER GOODS INDUSTRY
JULIANTY FORTUNA, SILVIANA , CHRISTIAN JERRIKO (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN TERHADAP NILAI KEUANGAN PERUSAHAAN MANUFAKTUR CONSUMER GOODS INDUSTRY , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
ABSTRACT
The purpose of this research was held to test and analyze how the influence of company size, liquidity, profitability and capital structure on the value of the company through the opinion of audit going concern as an intervening variable. The number of populations used in the consumer goods sector is 61 companies, with purposive sampling techniques obtained research samples as many as 23 companies with a research period of 5 years (2015-2019). This data processing technique uses 2 techniques, namely multiple and logistics. The test results showed the company's size, liquidity, capital structure and audit opinion going concern did not affect the value of the company's consumer goods, profitability positively and significantly affected the value of the company. While the variables that affect the opinion of the audit going concern is liquidity and capital structure with a positive and significant influence while the size of the company and profitability does not affect the opinion of the audit going concernnya. Indirect test results of company size and liquidity through audit opinion going concern have an influence on the value of the company while indirectly profitability and capital structure through audit opinion going concern has no influence on the value of the company.
Keywords : Liquidity ; Company Value ; Audit Opinion Going Concern ; Profitability ; Capital Structure ; Company Size.
JURNAL
| KATEGORI JURNAL | Jurnal Nasional Terakreditasi |
|---|---|
| TAHUN JURNAL | 2021 |
| VOLUME JURNAL | 5 |
| NOMOR JURNAL | 2 |
| NAMA PENERBIT | Owner : Research & Journal Accounting |
| NOMOR ISSN/ISBN | 25489224 |
| LAMAN PENERBIT (URL) | https://owner.polgan.ac.id/index.php/owner |
| LAMAN ARTIKEL (URL) | https://owner.polgan.ac.id/index.php/owner/article/view/477 |