FAJRIAH, RIZKA DWI NUR (2019) PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERDAGANGAN, PELAYANAN, INVESTASI TAHUN 2018. S1 thesis, Universitas Negeri Jakarta.
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Abstract
RIZKA DWI NUR FAJRIAH. 8105154892. Effect of Liquidity and Leverage on Going Concern Audit Opinion on Trade, Service and Investment Companies in 2018. Thesis. Jakarta: Faculty of Economics. State University of Jakarta. 2019. This study to determine the effect of liquidity and leverage on the going concern audit opinion based on valid and reliable data and facts. This study uses secondary data from the Indonesia Stock Exchange (IDX). The period used in this study is one year in 2018. The method used is a quantitative method with logistic regression analysis. The sample of this study is the Trade, Service, and Investment Sector Company with certain criteria in the 2018 period. Based on the results of data analysis Liquidity not to significant on Going Concern Audit Opinion as evidenced by the liquidity regression coefficient of -0.004 at a significance value of 0.46. Leverage regression coefficient having a positive and significant effect on the Going Concern Audit Opinion as evidenced by the coefficient value regression of 0,26 there is a significance value of 0.012, so the second hypothesis is accepted. Simultaneously Liquidity and Leverage on Going Concern Audit Opinion as evidenced by obtaining Chi Square value of 7,895 at a significance value of 0.019. Keywords: Going Concern Audit Opinion, Liquidity, Leverage
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