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Fitri Hidayati
Universitas Islam Negeri Sultan Syarif Kasim Riau
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Journal : SENMEA

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Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Penerimaan Opini Going Concern Pada Perusahaan Rokok Yang Terdaftar Di BEI Periode 2019-2021 Hidayati, Fitri; Solikah, Mar’atus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Uncertain economic conditions force investors to take a lot of consideration in investing, so that the presentation of relevant information to users of financial statements regarding going concern audit opinions is very important to make business decisions more precise. This research was conducted with the aim of knowing the factors that influence the Going Concern Opinion. The method used in this study is Iogistic regression. The results of the study prove that partialIy the company's growth has a significant effect on the acceptance of going concern opinions, the company's financiaI condition and profitabiIity have no significant effect on the acceptance of going concern opinions, and simuItaneousIy the company's financiaI conditions, company growth, and profitabiIity have a significant effect on the acceptance of going concern opinions on food and beverage companies Iisted on the lndonesia Stock Exchange in 2019-2021
Co-Authors Afif Alfiyanto Aini, Ainun Ainun Jariyah Aji, Wirasto Alfiyanto, Afif Ananda Fortunisa Anggita, Tiya Anna Nurlita Aras Aira Arif Marsal Bagaskara, Muhammad Pascal Bambang Tetuko Diana, Eka Dyfa, Abid Makarim Essa, Arifatul Fathinah Fadil Mediwinata, Ahmad Fatimah Zuhra Fazalani, Runi Folanda, Gio Ghazali, Muhammad Gusti Haidir Syafrullah Hamirul Hamirul, Hamirul Hanif, Abdul Hariandy Hasbi Irajuana Haidar Irdayanti Irdayanti Irdayanti Irdayanti Iswahyu Pranawukir Ivan Riyadi, Ivan Jajang Atmaja Jaya, Rahmat Kusumaputra, Yovan Mahendra Ladestam Sitinjak Lutfitasari, Ariyani M. Ikhwan M. Suyudi Madiyani, Tri Mahdi Mahdi Mahdi, Mahdi Maifrianti, Riry Mail Hilian Batin Martayoza, Fadhillah Mazeasani, Qonita Halum Megawati, Sefi Muhammad Ghazali Muhammad Guntur, Muhammad Nani Solihati Nasrah, Hidayati Natalia, Monika Nita Rusdiana S.Farm., M.Sc, Apt Nur Damayanti, Fitriani NZ, Adriansyah Pramesti, Amanda Defita Prasamuarso Kuntarto, Guson Putri Hana Pebriana Putri Herdiana, Friska Rais, Rinovian Randi Muhammad Gumilang Rika Hasmayanti Agustina Riswandi Riswandi Sabrani Sabrani Sadam Suyuthy, Muhammad Saputri, Nabila Dwi Shihab, Naufal Farros Shofiatus Zahriyah Silahuddin Silahuddin Solikah, Mar’atus Sovianti, Rina Sugeng Susanti, Yuanita Sutoyo Sutoyo Sutoyo Sutoyo Syaeful Bahri Syafruddin Syafruddin Syatria Adymas Pranajaya Sylvia, Diana Taufiqurrohman, Muhammad Fabri Tirta Mulyadi Ulfiah Novita Wenny Desty Febrian Febrian Yessi Nesneri Yuniar Yuniar Zakiyah Arifah Zamharil Yahya