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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, PERTUMBUHANPERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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Auditing, Earnings Management, Governance Financial Distress and Bankruptcy Prediction Corporate Governance and Financial Management

Abstract

Going concern indicates the company is able to maintain its business in the long run. If there is great doubt on the survival of the company, the auditor will issue a going-concern audit opinion. Issuance of going-concern audit opinion will influence investor decisions. Therefore, this study aims to examine the effect of firm-size, profitability, liquidity, and growth of the company’s going-concern audit opinion. Research design was quantitative with the hypothesis. The company studied is a manufacturing company listed on the Indonesia Stock Exchange with a period of 3 years from the year 2008-2010. The samples were selected by purposive sampling method. Data analysis was performed using logistic regression. The analysis showed that company size does not affect the going concern audit opinion, whereas profitability, liquidity and growth negatively affect the company's going-concern audit opinion.

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2016Standar Profesional Akuntan Publik 2007PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN TIPE KEPEMILIKAN PERUSAHAAN TERHADAP LUAS VOLUNTARY DISCLOSURE LAPORAN KEUANGAN TAHUNAN 2011ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN 2007Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern 2009OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN REPUTASI AUDITOR 2004ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS DI BURSA EFEK JAKARTA 2012Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern

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2021The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions

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