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-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 1 (2022): Budapest International Research and Critics Institute February

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.