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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Santalina Yani Surbakti
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Effect of Profitability, Liquidity, Solvency and Firm Size on Going Concern Opinion Santalina Yani Surbakti; Mikha Vivia Crisia; Tetty Tiurma Uli Sipahatur
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3712

Abstract

This study intends to assess and analyze the effect of Profitability, Liquidity, Solvency, and Company Size on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange for the 2017-2019 period. A sample of 315 companies were selected using purposive sampling. The data used is secondary data using descriptive statistical data analysis and logistic regression. Based on the results of the study, it shows that: 1) Profitability, Liquidity, Firm Size have no significant effect on going concern audit opinion. 2) Solvency has an effect on going concern audit opinion. 3) Profitability, Liquidity, Solvency and Company Size affect going concern audit opinion simultaneously because the significant value is 0.019, which means the value is <0.05.
Co-Authors Mikha Vivia Crisia Tetty Tiurma Uli Sipahatur