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Analysis of Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors Listed on the Indonesia Stock Exchange in 2017-2019 Salim, Karyn; Wynne, Wynne; Simorangkir, Enda Noviyanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2693

Abstract

The purpose of this study was to determine and analyze auditor quality, liquidity, profitability, and solvency on going concern audit opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is descriptive and quantitative. The data in this study are secondary data. The population in this study is the Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesian Stock Exchange in 2017-2019, which are 77 companies. Samples that meet the criteria are 41 companies or 123 research data by using purposive sampling in sampling. The data were analyzed using descriptive statistical analysis and logistic regression. The results of the research on descriptive statistics prove that the research that has been examined from companies that have been sorted obtain going concern as many as 38 samples of companies while non going concern as many as 85 samples of companies. The results of the research on logistic regression state that auditor quality, profitability, and solvency have a positive effect on going concern audit opinions with a significant level of 0.05, while liquidity does not has a positive effect on going concern audit opinions with a significant level of 0.05.
Co-Authors ., Refany Adam Afiezan Ahmad Halomoan Siregar, Fhikry Alberto Yakob Kristian Marpaung Anastasia Anastasia Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Angelina Anggi Cecilia Damanik Arie Pratania Putri Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Bernice, Millicent Buulolo, Mesra Hati Camelia Chandra Christia Christia Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Clarita Surabina Br Purba Dahner Andreinald Damai Yanti Meisarah Siallagan Damanik, Anggi Cecilia Dana Novalita Sibuea Darwin Wijaya Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfriede Aturma Yanti Manik Elisabeth Purba Elvira Fitriyani Pakpahan Enzela, Monika Enzelina Enzelina Ester Novalina Saragih Evangeline Evangeline Evangeline, Evangeline Evanta br. Tarigan, Aremi Fanny Citra Febyola Dewanty Naibaho Felixcyrus Ganily Ferico FHIKRY AHMAD HALOMOAN SIREGAR Finnie, Finnie Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Ginting, Rasinta Ria Goh, Thomas Sumarsan Grescilya Br Tarigan Halawa, Marliyoni Harahap, Qori Nurul Hasanah Hartono Hartono Helman Helman, Helman Herna Sari Dewi Hotriani Saragih, Pera Hottua Samosir Hutagalung , Galumbang Hutagalung, Galumbang Ibrania Euis Anggie Sianturi Irma Natallia Bangun Isieny Wendy Jeffrey ., Jeffrey Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson, Johnson Josua Nainggolan Juli Adela Siagian Juli Arlis Sianturi Juwita Octavia Sinaga Kartina Pakpahan Kawijaya, Jovita Zefanya Stephanie Keumala Hayati Krisna Emalini M Ginting Lase, Destika Lase, Rolina Kristiani Laura Raze Tinambunan Laurence, Jenniver Lavita, Cynthia Lumbantoruan, Novitasari Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Matthew Hasibuan, Beny Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Mettania Kirana Na, Cia Cia Nagian Toni Naibaho, Febyola Dewanty Nainggolan, Josua Natalie, Joyce Nauli Andrita Ningrum, Sekar Ningsih Sahanaya Manurung, Rut Novianty Peter Limas Priscilia Rani Devita Purba Purba, Elisabeth Purba, Oktavianus Frans William Parasian Purba, Priscilia Rani Devita Putri Wahyuni Putri Wahyuni PUTRI WAHYUNI Rahadian, Risna Rahmat Prayoga, Surya Rajagukguk, Adi Putra Rani Rani Refany . Regina Chetrin Hutagaol riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Ruth Yoseline Sihombing S, Merry Rusida Salim, Karyn Sarti Hutabarat Sawitri, Putri Nabila Sherlyn Margareth Shifa Rambe, Lainatu Shintia Widianingsih Siagian, Juli Adela Siagian, Putri Aningsih Siallagan, Damai Yanti Meisarah Siburian , Matondang Elsa Simanjuntak, Barita Ria Evisstella Simbolon, Yosua Sinaga, Juwita Octavia Siregar, Fhikry Ahmad Halomoan Sitepu, Wilsa Road Betterment Soni Dharma Syaputra Sonya Airini Batubara, Sonya Airini Sumanti, Vivi Surya Rahmat Prayoga Suwarno, Try Edi Tabitha Sormin, Alincia Tambunan, Dido Tanadi, Wilsen Tanaka, Viorencia Tarigan, Aremi Evanta Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko tinambunan, riama elfriede Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Utam, Yuti Tasha Utami, Yuti Tasha Victorinus Laoli Vivi Sumanti Vonny Valencia Widianingsih, Shintia Wilsa Road Betterment Sitepu Wynne, Wynne Y Nainggolan, Elisa Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila Zain , Jenny