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All Journal MEDIALOG: Jurnal Ilmu Komunikasi Majalah Ilmiah Warta Dharmawangsa MEDIA BISNIS International Journal of Social and Management Studies (IJOSMAS) Jurnal Paradigma Akuntansi The International Journal of Medical Science and Health Research PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) International Journal of Economics, Business and Innovation Research
Catherine Catherine
Medical Faculty of Indonesia University/ Dr. Cipto Mangunkusumo Hospital Jakarta
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Jurnal Paradigma Akuntansi

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FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT TERKAIT GOING CONCERN Catherine, Catherine; Tanusdjaja, Hendang; Kristian, Michelle
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33074

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, solvency, and firm size on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 49 samples and 147 data from basic materials companies selected by the purposive sampling method. This research uses logistic regression analysis and processed using Microsoft Excel and SPSS version 26. The findings of this research are profitability has a negative and significant effect on going concern audit opinion, solvency has a positive and significant effect on going concern audit opinion, liquidity and firm size have no significant effect on going concern audit opinion. The implication of this research is to increase auditors’ awareness regarding going concern assessment and giving appropriate audit opinion on the companies.
Co-Authors Agusnan, Sri Antony, Vincent Setiawan Arief Arief, Arief Dubbert, Juventia Elfina Okto Posmaida Damanik Eveline Eveline Fangellica Victoria Fransiska, Silvia Juliana Juliana Kevin kevin Kristian, Michelle Mulyadi, Destyana Wahyu Phinesa, Nyken Ayu Purnama Yanti Purba Rizki Kurnia, Rizki Kurnia Rostina, Cut Fitri Sri Rezeki Tanusdjaja, Hendang