ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PENAMBANGAN SUB-SEKTOR PRODUKSI MINYAK MENTAH DAN GAS ALAM YANG TERDAFTAR DI BEI

Abstract

     This thesis was written and compiled by Meilinda with student identification number 540170033, entitled in Bahasa Indonesia “Analisis Pengaruh Rasio Keuangan Terhadap Pemberian Opini Audit Going Concern pada Perusahaan Penambangan Sub-sektor Produksi Minyak Mentah dan Gas Bumi yang Terdaftar di BEI”. This research was aimed to analyze and to obtain empirical evidences of the effect between financial ratios (profitability ratio, liquidity ratio, solvability ratio, and activity ratio) that affecting auditor’s decision to give a going concern audit opinion. The data analysis method was descriptive statistics with hypothesis testing using logistic regression in mining companies sub-sector crude petroleum and natural gas production that listed at Indonesian Stock Exchange  from 2015 to 2019. There was 5 companies as the research sample based on purposive sampling method.

      From this research we can concluded that profitability ratios that proxied by Return on Assets (ROA), Return on Equity (ROE), and Nett Profit Margin (NPM); liquidity ratios that proxied by Current Ratio, Cash Ratio, and Quick Ratio; solvability ratios that proxied by Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Time Interest Earned (TIE); and activity ratios that proxied by Total Asset Turnover Ratio (TATO), Working Capital Turnover Ratio (WCT), and Fixed Assets Turnover Ratio (FATO) partially have no affect to the provision of going concern audit opinion, but simultaneously affect the provision of going concern audit opinion in mining companies sub-sector crude petroleum and natural gas production that listed at Indonesian Stock Exchange  from 2015 to 2019.