Din Mukhlis Purba
PT TNT Skypak International Express

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THE IMPACT OF LIQUIDITY RATIO, LEVERAGE RATIO, COMPANY SIZE AND AUDIT QUALITY ON GOING CONCERN AUDIT OPINION Kumalawati Abadi; Din Mukhlis Purba; Qonita Fauzia
Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.741 KB) | DOI: 10.25105/jat.v6i1.4871

Abstract

The main purpose of this study to analyze liquidity ratio, leverage ratio, company size, and audit quality ongoing concern opinion. The logistic regression analysis model is used to identify the effect of independent variables on the dependent variable. The sample is taken from the manufacturing company listed on the Indonesia Stock Exchange. The data covers a period of three years, from 2015 to 2017. The results of this study leverage and audit quality variables have a significant positive effect ongoing concern audit opinion, while other variables such as liquidity proxied by the current ratio, leverage proxied by the debt to equity ratio and company size are insignificant ongoing concern audit opinion.