PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Penulis

  • Irfan Saepullah Universitas La Tansa Mashiro
  • Paniran Universitas La Tansa Mashiro
  • Susana Dewi Universitas La Tansa Mashiro

Abstrak

Going concern audit opinion is the level of viability of a company which means that the company is considered able to survive in its business activities in the long term and will not be liquidated in the short term. This study aims to examine the Effect of Liquidity (Quick Ratio), Company Size and Profitability (Return On Assets) on Going Concern Audit Opinions in Manufacturing Companies in the Consumer Goods Industry Sector for the 2017-2021 Period. This research method uses quantitative methods, the samples used in this study are all consumer goods industrial sector companies listed on the IDX The results of this study indicate that liquidity (Quick Ratio) has a significant effect on Going Concern Audit Opinion, company size has no effect on Going Concern Audit Opinion and Profitability (return on assets) has no significant effect on Going Concern Audit Opinion. The termination coefficient shows a value of 21.7% which means that the Going Concern Audit Opinion can be influenced by the variables of Liquidity (QR), Company Size (LN = Total Assets) and Profitability (ROA). And the remaining 78.3% is influenced by other variables.

Unduhan

Diterbitkan

2023-08-15

Terbitan

Vol 10 No 2 (2023)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2023 Irfan Saepullah, Paniran, Susana Dewi

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  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).