{"data":{"id":2705,"url":"https:\/\/repo.xbbh.net\/items\/2705","status":"published","type":"thesis","title":"PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN\n(Studi pada Perusahaan Sub Sektor Transportasi yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan seberapa besar Likuiditas dan Solvabilitas berpengaruh secara parsial dan simultan terhadap Opini Audit Going Concern. Variabel independen dalam penelitian ini adalah Likuiditas yang diukur dengan current ratio (CR) dan Solvabilitas yang diukur dengan debt to equity ratio (DER), sedangkan variabel dependen yang digunakan dalam penelitian ini adalah Opini Audit Going Concern yang diukur dengan variabel dummy. Populasi dalam penelitian ini sebanyak 47 perusahaan Sub Sektor Transportasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Sampel penelitian menggunakan metode purposive sampling, sehingga memperoleh 22 perusahaan sub sektor transportasi yang sesuai dengan kriteria. Hasil penelitian menunjukkan bahwa secara parsial Likuiditas tidak berpengaruh tehadap Opini Audit Going Concern dengan nilai thitung sebesar 0,663 < ttabel sebesar 1,99834 dan tingkat signifikan 0,415 > 0,05 dan solvabilitas berpengaruh signifikan terhadap Opini Audit Going Concern dengan nilai thitung sebesar 6,019 > ttabel sebesar 1,99834 dan tingkat signifikan 0,014 < 0,05. Secara simultan Likuiditas dan Solvabilitas berpengaruh signifikan terhadap Opini Audit Going Concern dengan fhitung sebesar 10,814 > ftabel sebesar 3,142809 dan tingkat signifikan 0,004 < 0,05.","abstract_alt":null,"creators":[{"role":"author","family_name":"NOVIANI TRI WIDARA","given_name":"PURI","orcid":null,"national_id":"NPM1112181041"},{"role":"advisor","family_name":"SURYO","given_name":"MEDIANTO","orcid":null,"national_id":"0409118102"}],"year":2022,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"Universitas sangga buana YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata Kunci: Likuiditas","Solvabilitas","Opini Audit Going Concern"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"NOVIANI TRI WIDARA, PURI (2022) PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN\n(Studi pada Perusahaan Sub Sektor Transportasi yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Universitas sangga buana YPKP.","documents":[{"name":"1._cover.pdf","section":"cover","mime_type":"application\/pdf","size":1308984,"sha256":"3fa86d6261d1984895379a10061c9174c618ea074a8960b8d224a271249fd001","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2705\/files\/9707\/1._cover.pdf"},{"name":"2._LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":527901,"sha256":"519073005af9b88051dc3b3b8180252a92aeb7d82598d3b210473fad3ede382f","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2705\/files\/9708\/2._LEMBAR_PENGESAHAN.pdf"},{"name":"3._LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":450014,"sha256":"24a412bbec63cd4ebfe31606f1f0ed4bfea31fa5655c38cd8f8e247de57d4356","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2705\/files\/9709\/3._LEMBAR_PERNYATAAN.pdf"},{"name":"4._abstrak.pdf","section":"abstract","mime_type":"application\/pdf","size":1308978,"sha256":"cc7e95da1cf113977cee7408ca7e4d6d315a27e26431420ec4cfda739a39656f","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2705\/files\/9710\/4._abstrak.pdf"},{"name":"7._bab_i.pdf","section":"chapter_1","mime_type":"application\/pdf","size":1309079,"sha256":"862f2377bb2e62e53b6435caa222f65b5425c644f3e7d1445f5699c8b91ba8f7","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2705\/files\/9711\/7._bab_i.pdf"},{"name":"12._daftar_pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":1308980,"sha256":"81c07b17413a40d0af5591edcfc9d014503dccf3e259e7ac8a6e68d07145309b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2705\/files\/9712\/12._daftar_pustaka.pdf"}],"published_at":"2023-09-04T04:15:32+00:00","updated_at":"2026-10-31T07:04:00+00:00"}}