JAATB
Vol 4 No 2 (2026): February 2026

Pengaruh Pertumbuhan Perusahaan, Likuiditas, Ukuran Perusahaan, Dan Profitabilitas Terhadap Opini Audit Going Concern

Novita Wulandari (STIE TRI BHAKTI)
Ikhlasul Khair (STIE TRI BHAKTI)



Article Info

Publish Date
04 Mar 2026

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

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Journal Info

Abbrev

JAATB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Audit Tri Bhakti merupakan media publikasi hasil penelitian yang mempublikasikan artikel-artikel ilmiah dari disiplin Akuntansi keuangan, Akuntansi manajemen, Akuntansi perpajakan dan Asuransi. Penentuan artikel yang dimuat melalui proses review dengan mempertimbangkan karya ...