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Journal : Economic Reviews Journal

Pengaruh Likuiditas, Solvabilitas, Profitabilitas Terhadap Opini Audit : Studi Empiris Pada Laporan Keuangan Tahun 2019-2023 Perusahaan Perbankan Yang Terdaftar Di BEI Brigita Berlian; Ester Talenta Novjalia Marbun; Febriani Putri Lestari; Kesia Datubara; , Magdalena; Meilinda Sapta Dika; Napa; Putri Lestari; Riska Yulandari; Syifa Aulia; Tiara Saputri
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.598

Abstract

Audit opinion is where the auditor analyzes financial ratios such as LDR, CR, CAR, DER, NIM, ROA and ROE to assess the financial health of a company. High CR and ROA reflect profitability and provide a positive signal to investors. On the other hand, a balanced LDR helps maintain liquidity. A high CAR reflects the financial stability of a company, while a high DER indicates high debt which can reduce investor interest. A good NIM will increase a company's profitability and contribute to increasing ROE. The aim of this research is to understand the impact of liquidity, solvency and profitability on audit opinions, as well as to provide the impact of LDR, CR, CAR, DER, NIM, ROA and ROE. The sample in this study used samples from eight state-owned banking companies listed on the Indonesia Stock Exchange between 2019 and 2023. The total sample was 20 people, the technique used was purposive sampling. In this research, the analysis uses the associative analysis method, namely advanced logistic regression. The results of this research show that CR, DER, ROA and company size have a significant influence on audit opinion, but revenue growth does not have a significant influence.
Co-Authors , Magdalena A. Jauhar Fuad Abbas Sofwan Matlail Fajar Abdul Rahman Agustina, Eria Ahmad Taufiq Ahmad Zaki Aida Wafiq Nahda Aisyah Sunarwan Akhtob Al Ansori alfi syahrina hidayat Alfriana Mega Driantika Alisya Pramesti Alvi Ratna Yuliana Andys Tiara Aprilia Diva Fatikha Salsabila Asep Purwo Yudi Utomo Bambang Sapto Hutomo Brigita Berlian Damayanti, Damayanti Dedi Darwis Derizka Inva Jaswita Dessy Nurfiani Dianatus Syafa'atul Maulida Dika Bayu Sigit Prabowo Dimas Arga Sadewa Dwiana Asih Wiranti Edison Siregar Eka Lokaria Eka Safitri Eko Ahmad Riyanto Eric Khanafi Ihsana Erlin Erna Zumrotun Ester Talenta Novjalia Marbun Fadillah Dea Ramadan Febriani Putri Lestari Hana Zaita Alhuwaida Hansen Rusliani Harmoko Harmoko Hirza Ainin Nur I Gusti Ketut Adi Winata Icca Narayani Imelita Rahyuni Ritonga Irfanda Kurniawan Irwan Iskandar Izza Afkarina Fauziyyah Jamaludin Jamaludin Jamilah, Sri Joko Dwi Avianto Kesia Datubara Lasma Rina Efrina Sinurat Liberty Liberty Linda Ikawati Luluk Cahyanti Maharani Imbanagara Marbun, Agnes Silvina Marwan Asri Maulana Syarif Hidayatullah Meilinda Sapta Dika Mellyani Eprilia Yusuf Metta audhya gotami Mochammad Reza Adiyanto Moh.Hafizh Abdulloh Mohamad Romadlon Muh. Watif Massauna Muhamad Haryanto Nabila Mahfudhotin Ismailia Nabila Puti Cahyani nadhila hasibuan Napa Ngatmini Ngatmini Nugroho Aji Norcahyo Nurhadi Nurhadi Nurrahma Sari Putri Nurul Afidah Nurul Hidayah Nurul Thoyibatul Fathonah Olivia Tri Monica Pujiati, Eny Purwoko . R.Djayendra Dewa Rafika Ferdiana Ristanti Ramadani, Suci Reni Hariyanti Ridwan Melay Rifki Amtenar Rika Sugiarti Ririn Indriani Riska Yulandari Rosdiana Mulihatul. H salsabila nazuha Satidasar Halawa Shela Alfrida Shella Apriliani Siti Annisaa Sitti Aisyah Sonia Rahma Laila Sri Dweni Astuti Sri Hajijah Purba Sri Purwanti Ariani Sugeng Priyanto Susi Susantiy Susilawati Syahrul R, Syahrul Syapitri, Henny Syariful Hidayat Syifa Aulia Tatia Alvina Tiara Saputri Tugiman Tugiman Vera Fitriana Wasti Reviandani Yani Maulita yasmin novithaharah suprianto YULIA RAHMAWATI