Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Dade Nurdiniah
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : BAKI (Berkala Akuntansi dan Keuangan Indonesia)

 1 
LIQUIDITY, PROFITABILITY, SOLVENCY AND GOING CONCERN AUDIT OPINION ACCEPTANCE: THE ROLE OF FIRM SIZE AS A MODERATION Dade Nurdiniah
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.43269

Abstract

This study aims to analyze the effect of financial performance proxied by liquidity, profitability and solvency on acceptance of going concern audit opinions with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period and obtained 105 observational data. The data analysis method used in this study is logistic regression analysis and moderation regression analysis. The results showed that liquidity had no effect on acceptance of going-concern audit opinions, profitability had a negative effect on acceptance of going-concern audit opinions, solvency had a positive effect on going-concern audit opinions. Firm size is not able to strengthen the influence of liquidity and profitability on going concern audit opinions, while firm size is able to strengthen the influence of solvency on acceptance of going concern audit opinions.
Co-Authors Ferisanti Iren Meita Nadila Berlian Pertiwi Wijaya, Indra