Open AccessPengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020
Author(s) -
Maria Cristanti Nababan,
Otto Ruth Sonya Damanik,
Maghfirah Maghfirah
Publication year - 2022
Publication title -
owner
Language(s) - English
Resource type - Journals
eISSN - 2548-9224
pISSN - 2548-7507
DOI - 10.33395/owner.v6i1.583
Subject(s) - stock exchange , solvency , profitability index , nonprobability sampling , business , market liquidity , accounting , auditor's report , audit , going concern , finance , population , demography , sociology
The continuity of the compant’s business among the various risk that arise as a result of internal or external factors are the expectations of all entities in effort to achieve the company’ goals. The purpose of this study is to find out what the effect of company size, liquidity, solvency and profitability on Going Concern audit opinion of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Secondary data is used from the Indonesia Stock Exchange, the source of data is from www.idx.co.id. In this study, the sampling method selected according to the purposive sampling method was used and 44 companies were selected as samples. Data analysis using Logistic Regression test. The results showed that the size, liquidity, profitability and solvency of the company affected the Going Concern audit opinion.