Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Leverage Terhadap Penerimaan Opini Audit Going Concern (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Periode 2017-2019)
Abstract
This research is a quantitative study that aims to empirically the effect of profitabiliy, company size, company’s growth and leverage on the attainment of going concern audit opinion (at Manufacturing Good Consumer Industry Sector Listed on the BEI Period 2017-2019). This study used secondary data with analysis method is logistic regression analysis. The result of this research is the profitability and company size does not have an effect on going concern audit opinion. The companys’s growth have an negative effect on going concern audit opinion. The leverage have an positif effect on going concern audit opinion.
References
Abas, D. S. (2019). Effect of Growth Company, Company Size, Profitability and Leverage Against Acceptance Going Concern Audit Opinion (In the Basic Industry Sector Manufacturing Company and Cemical Listed on the Stock Exchange Period 2012-2015). Researchgate. Retrieved from https://www.researchgate.net/publication/332289418
Hery. (2018). Analisis Laporan Keuangan (Integrated And Comprehensive Edition). Jakarta: Grasindo.
Pipin, K., & Mella, N. F. (2018). Opini Audit Going Concern. Jurnal Riset Akuntansi Dan Keuangan, 6(1). Retrieved from https://ejournal.upi.edu/index.php/JRAK/article/view/8937
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1). Retrieved from https://www.emerald.com/insight/content/doi/10.1108/AJAR-05-2019-0038/full/html
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