The Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

Maria Cristanti Nababan; Otto Ruth Sonya  Damanik; Maghfirah Maghfirah; Keumala  Hayati

doi:10.33395/owner.v6i1.583

Authors

Maria Cristanti Nababan Universitas Prima Indonesia, Indonesia
Otto Ruth Sonya Damanik Universitas Prima Indonesia, Indonesia
Maghfirah Maghfirah Universitas Prima Indonesia, Indonesia
Keumala Hayati Universitas Prima Indonesia, Indonesia

DOI:

10.33395/owner.v6i1.583

Keywords:

Company Size; Going concern audit opinions; Liquidity; Profitability, Solvency

Abstract

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.

Downloads

Download data is not yet available.

Plum-X Analityc

References

A journal of Practive & Theory, 32(1), 352-384.

Carson, E. et.al.2013. Audit Reporting For Going concern Uncertaunty: A Research Synthesis. Auditing.

Ghozali, I. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.

Institut Akuntan Publik Indonesia (IAPI). 2011. Pertimbangan Auditor atas Kemampuan Entitas dalam Mempertahankan Kelangsungan Hidupnya. Jakarta : PSA No. 30. Standar Profesional Akuntan Publik (SPAD).

Lie, Christian, dkk. 2016. Pengaruh Likuiditas, Solvabilitas, Profitabilitas terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur di BEI). Berkala Akuntansi dan Keuangan Indonesia, Vol. 1, No. 2, Hlm 84 – 105.

Mettani Aquariza. 2012. Analisis pengaruh Opini Audit Tahun Sebelumnya, Likuiditas, Solvabilitas dan Profitabilitas terhadap Opini Audit Going concern pada perusahaaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. UG Jurnal, Vol. 6, No.12, Hm: 14-19

Sutedja, C. 2010. Faktor-faktor yang Berpengaruh terhadap Pemberian Opini Audit Going Concern Pada perusahaan Manufaktur. Jurnal Akuntansi Kontemporer. Vol. 2, No. 2, Juli: 153-16