Open AccessAnalisis Faktor Yang Mempengaruhi Opini Going Concern Dalam Perusahaan Manufaktur Di BEI
Author(s) -
Chintia Clara,
Jamaludin Iskak
Publication year - 2019
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v1i2.4679
Subject(s) - solvency , profitability index , nonprobability sampling , business , market liquidity , population , sample (material) , expert opinion , business administration , finance , physics , sociology , intensive care medicine , medicine , demography , thermodynamics
The purpose of this study is to analyze the effect of liquidity, solvency and profitability on the going concern opinion. Going concern opinion in this research is a dummy variabel. This research uses 155 manufacturing firms listed on Bursa Efek Indonesia (BEI) in 2015-2017 as the population. Sample selection in this study using purposive sampling technique, 99firms are selected as samples. Data analysis and hypothesis testing in this study using software Statistical Product and Service Solution (SPSS) version 23. The result of this research shows that the solvency and profitability has significant effect on going concern opinion.