ii ABSTRAK
PENGARUH RASIO KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR
DI BURSA EFEK INDONESIA
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh CR, ROA, dan DER terhadap penerimaan opini audit going concern pada perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan metode purposive sampling, yaitu teknik pengambilan sampel yang telah ditentukan sebelumnya berdasarkan kriteria tertentu. Berdasarkan kriteria yang ditentukan, maka diperoleh 6 perusahaan telekomunikasi yang memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa Rasio keuangan yang diproksikan dengan return on asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap penerimaan opini audit going concern, namun current ratio (CR) dan debt to equity ratio (DER) secara parsial tidak berpengaruh terhadap penerimaan opini audit going concern.
Kata Kunci: Rasio Keuangan, Likuiditas, Profitabilitas, Leverage, Opini Audit Going Concern.
iii ABSTRACT
THE EFFECT OF FINANCIAL RATIOS ON
ACCEPTANCE OF GOING CONCERN AUDIT OPINION AT THE TELECOMMUNICATIONS COMPANY LISTED
IN INDONESIA STOCK EXCHANGE
The purpose of the research was to determine the effect of CR, ROA and
DER on acceptance of Going Concern Audit Opinion at The Telecommunications
company listed in Indonesia Stock Exchange. The research was conducted at The
Telecommunications company listed in Indonesia Stock Exchange. The sample was selected with purposive sampling method which is the method of sample selection that had been predetermined based on certain criteria. Based on the prescribed criteria, the obtained six telecommunications companies that meet the criteria. The results of the research indicate that the financial ratios proxied by return on assets (ROA) partially significant negative effect on the going concern audit opinion, but the current ratio (CR) and debt to equity ratio (DER) partially does not effect the going concern audit opinion.
