Skripsi

PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP OPINI AUDIT DENGAN BAHASA PENJELAS GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2021).

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Penilaian

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This study aims to examine the effect of leverage, profitability, and liquidity on audit opinion with going concern explanatory language with firm size as a moderating variable. This study is a quantitative study with secondary data types. The population in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019 – 2021 period. The number of research samples is 195 samples determined by the purposive sampling method. The results of this study indicate that profitability and liquidity have an effect on audit opinion with going concern explanatory language, while leverage has no effect on audit opinion with going concern explanatory language. Firm size is able to moderate the effect of profitability and liquidity on audit opinion with going concern explanatory language. However, firm size is not able to moderate the effect of leverage on audit opinion with going concern explanatory language.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307001058	T90654	T906542023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T906542023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xx, 102 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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