Fokus Ekonomi
Vol 11, No 2: Desember 2016

Pengaruh Profitabilitas dan Likuiditas terhadap Penerimaan Opini Audit Going Concern

Maya Indriastuti (Dosen Universitas Islam Sultan Agung)

Article Info

Publish Date
01 Dec 2016

Abstract

Going concern audit opinion received by a company indicates the conditions and events which raise doubt auditor will be survival of the company. This study aims to obtain empirical evidence about the extent of influence the profitability and liquidity of the going-concern audit opinion. The sample in this research as many as 54 companies listed in Indonesia Stock Exchange in 2013-2014. The data will be analyzed by using logistic regression analysis. The results showed that the profitability and liquidity have a significant negative effect on the going concern audit opinion

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Journal Info
Fokus Ekonomi
Website

Abbrev

fe

Publisher

Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara

Subject

Economics, Econometrics & Finance

Description

Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, ...