OPINI AUDIT GOING CONCERN  PERUSAHAAN MANUFAKTUR DI INDONESIA

Tiffany Wangsa Wijaya; Abdul Kadir; Soelistijono Boedi

OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR DI INDONESIA

Tiffany Wangsa Wijaya, Abdul Kadir, Soelistijono Boedi

Abstract

This study aims to examine empirically that independent variables which consists of company size, profitability, liquidity, and solvency affect the dependent variable of going concern audit opinion at manufacture company in Indonesia Stock Exchange in the period of 2016-2018, either simultaneously or partially. This study is a quantitative approach research and the data used were the secondary data. The number of populations for this research is 133 companies dan the number of samples is 87 companies with purposive sampling method. The data were analyzed by logistic regression using Statistical Product and Service Solution (SPSS). The result showed that the company size and profitability have no significant and positive influence to the going concern audit opinion, the solvency have no significant and negative influence to the going concern audit opinion, whereas the liquidity have significant and positive influence to the going concern audit opinion.

Keywords

company size, profitability, liquidity, solvency, going concern audit opinion

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References

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