Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022

Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022, Profitability; Liquidity; Solvency; Company Growth; Audit Opinion Going Concern...

Author: AZZKY NURUL ANDINI
Date: 2024
Keywords: Profitability; Liquidity; Solvency; Company Growth; Audit Opinion Going Concern
Type: Jurnal
Category: penelitian

This study was conducted to obtain empirical evidence on the influence of profitability, liquidity, solvency, and company growth on the acceptance of going concern audit opinions on consumer cyclycals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The study was conducted with an associative quantitative approach. The type of data used is secondary data in the form of company financial statements obtained from the official IDX website. There were 64 samples taken by purposive sampling technique. This study used logistic regression analysis techniques. The results showed that the profitability, solvency and growth of the company partially did not affect the acceptance of the going concern audit opinion, while liquidity partially affected the acceptance of the going concern audit opinion and the profitability, liquidity, solvency, and growth of the company simultaneously affected the acceptance of the going concern audit opinion.

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