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Khair, Ikhlasul
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Pertumbuhan Perusahaan, Likuiditas, Ukuran Perusahaan, Dan Profitabilitas Terhadap Opini Audit Going Concern Wulandari, Novita; Khair, Ikhlasul
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.327

Abstract

Purpose – This study aims to determine the effect of and Company Growth, Liquidity, Firm Size, and Profitability on Opini Audit Going Concern Design/methodology/approach – This research uses quantitative data, the sample in this study is the Property and Real Estate sector companies listed on the Indonesia Stock Exchange in the 2017-2022 in the period as many as 19 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that the Company Growth variable has a positive and statistically insignificant effect on the Opini Audit Going Concern, the Liquidity variable has a positive and statistically insignificant effect on the Opini Audit Going Concern, Firm Size has a negative and statistically significant effect on the Opini Audit Going Concern, Profitability has a positive and statistically insignificant effect on Opini Audit Going Concern. Research limitations/implications – This study discusses Opini Audit Going Concern and other factors such as Company Growth, Liquidity, Firm Size and Profitability which focus on Property and Real Estate sector companies
Co-Authors Novita Wulandari