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PENGARUH KUALITAS AUDITOR, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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

Abstract

This research is aimed to emprirically examines the influences of auditor quality, liquidity, solvability and profitability to the Going Concern Auditing Opinion (GCAO). This research’s populations are16 companies from sub sektor food and drink companies listed in Bursa Efek Indonesia (BEI) for the year 2011, 2012, and 2013. This research samples were 15 companies or 45 observation data which had close by purposive sampling. The data which used is secondary data that acquired from Bursa Efek Indonesia and it was analyzed by logistic regression. The result showed that the auditor quality, liquidity and profitability have no significant influence to the going concern opinion. Whereas the solvability have signifcant influence to the going concern opinion. Keywords: Going Concern Auditing Opinion, auditor quality, liquidity, solvability and profitability.

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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 2022Audits Quality in Mediating Profitability, Liquidity, Audit Lag, Prior Opinion on Accepting Going Concern Audits

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