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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Penelitan Mahasiswa Indonesia Bursa : Jurnal Ekonomi dan Bisnis AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Kadek Indah Kusuma Dewi, Kadek Indah Kusuma
Fakultas Ekonomi dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : AKSIOMA : Jurnal Sains Ekonomi dan Edukasi

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Dinamika Kinerja Keuangan dan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Setiawati, Luh Pande Eka; Dewi, Kadek Indah Kusuma
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/tzv5f941

Abstract

The existence of the capital market requires companies to undergo independent audits conducted by a Public Accounting Firm (KAP) that has obtained permission from the Minister of Finance and is trusted by the company. Auditors must carefully evaluate the company’s situation so that the audit report reflects the true condition of the company and does not mislead investors. A going concern audit opinion is the auditor's assessment of a company's ability to continue its operations. Factors influencing the going concern audit opinion include profitability, liquidity, leverage, company size, and company growth. This study aims to analyze and provide empirical evidence regarding the influence of profitability, liquidity, leverage, company size, and company growth on the going concern audit opinion. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2022, with a sample of 153 companies selected using purposive sampling. The data were analyzed using logistic regression. The results show that company size has a negative effect on the going concern audit opinion, while factors such as profitability, liquidity, leverage, and company growth do not significantly influence the going concern audit opinion. Future studies are recommended to expand the sample size and include additional relevant variables.
Co-Authors Febrinata, Putu Adella I Nengah Martha Mentari, Ni Made Indah Ni Luh Putu widhiastuti, Ni Luh Putu Pradnyawati, Sagung Oka Setiawati, Luh Pande Eka Tantri, Ade Asih Susiari