PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
DOI:
https://doi.org/10.59004/jisma.v1i2.20Kata Kunci:
Liquidity, Company Size, Going Concern, ProfitabilityAbstrak
Issuance of going concern opinion that influences inventor’s decisions, makes going
concern opinion matter that must receive attention for the company. This study aims
to provide empirical evidence regarding the effect of company size, profitability, and
liquidity on the acceptance of going concern opinions in companies. Manufacturing
companies in the basic and chemical industry sectors listed on the Indonesia Stock
Exchange in 2019-2020 are the objects selected in the research. As for the sample
selection in this study using purposive sampling with logistic regression data analysis.
From the research conducted, it can be found that the size of the company has no effect
on the acceptance of going concern audit opinions, while profitability and liquidity
have an influence on the acceptance of going concern opinions.
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