Jurnal Ekonomi
Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September

GIVING GOING CONCERN IN THE 2019-2021 TRANSPORTATION COMPANY AUDIT OPINION WITH COMPANY SIZE AS MODERATION

Juan Carlos Pangestu (Universitas Bunda Mulia)
Monica Lesmana (Universitas Bunda Mulia)

Article Info

Publish Date
26 Aug 2023

Abstract

The year 2019 – 2021 was quite a difficult year for companies on the Indonesian stock exchange, especially the transportation sector . Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi pemberian opini audit going concern pada perusahaan sektor transportasi 2019 – 2021 dengan ukuran perusahaan sebagai variabel moderasi. Analisis data menggunakan metode analisis regresi logistik. Hasil menunjukkan bahwa pertumbuhan perusahaan mempengaruhi pemberian opini audit going concern , solvabilitas tidak mempengaruhi pemberian opini audit going concern. Ukuran perusahaan memperkuat hubungan pengaruh pertumbuhan perusahaan terhadap pemberian opini audit going concern namun tidak memoderasi hubungan pengaruh solvabilitas terhadap pemberian opini audit going concern

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Journal Info
Jurnal Ekonomi
Website

Abbrev

Ekonomi

Publisher

SEAN INSTITUTE

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSN 2301-6280, e. ISSN 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...