Pengaruh Modified Audit Opinion dan Leverage terhadap Financial Constraint (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2015-2021)

Authors

  • Shelvy Rahmelia Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia
  • Ilham Illahi Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia

DOI:

https://doi.org/10.31004/jptam.v7i3.9452

Keywords:

Modified Audit Opinion, Modified Audit Opinion, Leverage, Leverage, Financial Constraint, Financial Constraint

Abstract

Penelitian ini bertujuan untuk menginvestigasi dan menemukan bukti empiris apakah modified audit opinion dan leverage berpengaruh dalam mendapatkan dana dari pihak eksternal. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2015-2021. Pemilihan sampel menggunakan teknik purposive sampling. Jumlah sampel yang diperoleh sebanyak 12 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan modified audit opinion dan leverage berpengaruh terhadap financial constraint. Sedangkan penelitian secara parsial modified audit opinion tidak berpengaruh terhadap financial constraint dan leverage berpengaruh terhadap financial constraint.

References

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Published

03-09-2023

How to Cite

Rahmelia, S., & Illahi, I. (2023). Pengaruh Modified Audit Opinion dan Leverage terhadap Financial Constraint (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2015-2021). Jurnal Pendidikan Tambusai, 7(3), 20136–20143. https://doi.org/10.31004/jptam.v7i3.9452

Issue

Vol. 7 No. 3 (2023): Desember 2023

Section

Articles of Research

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