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Michelle, Michelle
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Journal : Global Accounting : Jurnal Akuntansi

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Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern (Studi Kasus Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020 – 2023) Michelle, Michelle; Rina Sulistiyowati
Global Accounting Vol. 4 No. 1 (2025): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Penelitian ini dilakukan untuk menguji Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Populasi yang digunakan yakni perusahaan sektor Healthcare yang terdaftar di BEI selama tahun 2020-2023 sebanyak 34 perusahaan. Dengan sample penelitian menggunakan teknik purposive sampling yang berjumlah sebanyak 56 sampel dari 14 perusahaan. Teknik analisis yang diterapkan yakni regresi linear berganda dan diolah menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial Pertumbuhan Perusahaan berpengaruh negatif terhadap Opini Audit Going Concern, Solvabilitas berpengaruh positif terhadap Opini Audit Going Concern, serta Profitabilitas, Likuiditas dan Ukuran perusahaan tidak berpengaruh terhadap Opini Audit Going Concern.
Co-Authors Aletheia, Samuel Pangeran Amrie Firmansyah Andrian Andrian Ardila, Preti Arista, Paula Aulia Qadri , Rizni Bagu, Stevani Precious Vallerie Benaya, Manuel Br Ginting, Litka Tiadoraria Buntu, Nasar Carolina Damayanti Marpaung Cecilia, Cecilia Cendikiawan, Jeffry Chandra, Angelina Chandra, Herman Charlie Charlie, Charlie Clarissa, Clarissa Conny, Conny Cuangga, Evangelyn Grafany Ela Rahmawati Elnabila, Yasyviena Za’ima Erick, Erick Erni Astuti Estralita Trisnawati Fitriano, Andre Gilbert Saputra, Eric Giovanni, Giovanni Henilia Yulita Intanya, Variantika Ismail Nasution Isya Hanin Jessyka, Jessyka Juliawati, Mita Julita Julita Kheren, Kheren Koloi, Vican Sefiany Krisna, Yohanes Kurniawan, Yosia Gabriel Lilik Djuari M. Isa Alamsyahbana Mahardika, Abiyyu Ghiyats Marlinda, Charly Meyland, Meyland Mohammed, Khaled Ahmed Muhammad, Raihan Akbar Muljo, Vanessa Vania Nainggolan, Olivia Venessa Ni Luh Putri Nurhidayati, Ely Nuri Arum Anugrahati Nurjanah, Listia Octarino, Christian Nindyaputra Orlina, Meita Papuania, Hairuni Parmonangan Manurung Pasopati, Rommel Utungga Pertiwi, Ratih Dyah Purba, John Tampil Putra, Rifqi Alamsyah Rahmatullah, Ivan Raja Yulianita Sarazwati Rajagukguk, Ronald Hasudungan Ramadhani, Riska Dewi Ranggaini, Dewi Ranti Utami Retno Asti Werdhani Riana, Catherine Falencia Rianda Elvinawanty Rina Sulistiyowati Rivanti, Fellia Riza, Dwi Ainur Sambodo, Bambang Sari, Een Permata Satria, Hendy Siahaan, Eirene Ratushyinkaya Siahaan, Septony Benyamin Silvi Nova Pianti Sinaga, Vanessa Siratan, Elkuny Dovir Situmorang, Irvan Rolyesh Sophia Lubis, Mira Sri Nathasya Br Sitepu Sumiati Sumiati Sunita, Sunita Tantri, Julietta Tantriady, Alex Tanudjaja, Tanudjaja Tanumihardja, Ninna Amadea Tanuwidjaja, Kornelius Sophiano Taqiyyuddin, Zaki Tiffany, Tiffany Utami, Tyas Putri Utomo, Wendy Vidyarto Nugroho Widiasari, Natalia Widjaja, Lydia Rosalina Widjaja, Purnamawati Helen Wijaya, Jennisca Wiryateja, Jocelin Wita Anggraini Yessika Nababan, Anisa Yi Wong Yolanda Veronika Yuniana Yuniana Zahra, Sophia Zai, Immanuel Zubaidi, Umar Issa