Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 2 No. 11 (2023): November 2023

The Effect of Profitability and Liquidity on Going Concern Audit Opinion Acceptance: The Role of Audit Committee

Jasman (Faculty of Economics and Business, Perbanas Institute)
Khairani Shafira (Faculty of Economics and Business, Perbanas Institute)

Article Info

Publish Date
30 Nov 2023

Abstract

The purpose of this study was to determine the effect of profitability and liquidity ongoing concern audit opinion acceptance by using the audit committee variable as a moderator. The data in this study uses secondary data in the form of financial reports available on the Indonesia Stock Exchange (IDX) website. The population of this study are customer cyclical companies listed on the IDX for the period 2019 - 2021, with a total sample size of 64 cyclical customer companies. Based on the results of this study, profitability influences the acceptance of going concern audit opinion on companies. Meanwhile, liquidity does not influence going concern audit opinion acceptance. The audit committee is also unable to moderate the effect of profitability and liquidity ongoing concern audit opinion acceptance

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Journal Info
Formosa Journal of Multidisciplinary Research (FJMR)
Website

Abbrev

fjmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Description

Formosa Journal of Multidisciplinary Research (FJMR) is a multidisciplinary journal published by Formosa Publisher. Formosa Journal of Multidisciplinary Research (FJMR) is published every month (monthly). Formosa Journal of Multidisciplinary Research (FJMR) is a peer reviewed, open access, and ...