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All Journal Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Dorifahtu Afirstantian Maharani
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PARIWISATA, RESTORAN, DAN HOTEL TAHUN 2020-2022 Chandra Fitriyani Crisna Mukti; Dorifahtu Afirstantian Maharani; Irda Agustin Kustiwi
Ensiklopedia: Jurnal Ilmiah Multidisiplin Indonesia (JIMI) Vol 1 No 2 (2023): Desember 2023
Publisher : Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA)

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Abstract

ABSTRAK Penelitian ini memiliki tujuan untuk melihat adanya pengaruh profitabilitas, likuiditas dan pertumbuhan perusahaan terhadap opini audit going concern pada perusahaan sektor pariwisata, restoran, dan hotel. Metode yang diterapkan adalah dengan pendekatan kuantitatif. Jenis sebuah data yang diambil adalah jenis data sekunder dari laporan keuangan perusahaan. Populasi yang diambil dan digunakan adalah 30 perusahaan sektor pariwisata, restoran, dan hotel. Sampel yang digunakan adalah 15 perusahaan sektor pariwisata, restoran, dan hotel. Penelitian ini diuji menggunakan alat bantu statistik SPSS 24. Hasil yang didapatkan dalam penelitian ini sebagai berikut: bahwa pengaruh secara parsial profitabilitas dan pertumbuhan laba tidak memiliki pengaruh, sedangkan likuiditas memiliki pengaruh. Dan secara simultan semua variabel memiliki pengaruh dengan menghadirkan opini audit going concern. Kata kunci : Profitabilitas, Pertumbuhan Perusahaan, Going Concern Audit ABSTRACT The research objective is to see the effect of profitability, liquidity and company growth on going concern audit opinion in tourism, restaurant and hotel sector companies. The method applied is a quantitative approach. The type of data taken is secondary data from the company's financial statements. The population taken and used were 30 companies in the tourism, restaurant and hotel sectors. The sample used was 15 companies in the tourism, restaurant and hotel sector. This research was tested using SPSS 24 statistical aids. Results obtained from this study follows: that the partial effect of profitability and earnings growth has no effect, while liquidity has an effect. And simultaneously all variables have an influence presenting of going concern audit opinion. Keywords: Profitability, Company Growth, Going Concern Audit
Analisis Pengaruh Rasio Likuiditas dan Rasio Aktivitas Terhadap Rasio Profitabilitas pada Industri Farmasi Tahun 2020-2022 Nurusyifa Amelia; Chandra Fitriyani C.M; Dorifahtu Afirstantian Maharani; Melinda Magdarina; Cholis Hidayati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.260

Abstract

The main purpose of writing this article is to analyze the influence of liquidity and activity ratios on profitability in the pharmaceutical industry in 2020-2022. Independent variables used in this study as follows liquidity (X1) is measured using the Current Ratio (CR) and activity (X2) is measured using the Total Asset Turnover (TATO), and the dependent variable is used profitability (Y) is measured using the Return on Assets (ROA). The population of this study is the entire pharmaceutical industry in Indonesia for the period 2020-2022. The samples used were 4 pharmaceutical companies, namely Kalbe, Indofarma, Kimia Farma, and Pyridam Farma. In this study the data analysis used multiple linear regression analysis (t test and F test) which is processed with SPSS 22. Judging from the multiple linear regression model, the results of the T test (partial) states that from liquidity (CR) there is a positive and significant influence on profitability (ROA), and activity (TATO) there is a negative and insignificant influence on profitability (ROA). From the day of the F test showed that liquidity (CR) and activity (TATO) simultaneously had a positive and significant effect on profitability (ROA).
Co-Authors Chandra Fitriyani C.M Chandra Fitriyani Crisna Mukti Cholis Hidayati, Cholis Irda Agustin Kustiwi Melinda Magdarina Nurusyifa Amelia