CD Skripsi
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, PENGUNGKAPAN LAPORAN KEUANGAN DAN PERPUTARAN TOTAL ASET TERHADAP OPINI AUDIT GOING CONCERN
This study aims to examite the effect of company growth, profitability, liquidity,
and solvency on going concern audit opinion. This population in this study are all
manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the
2018-2021 period. The sample selection in this study used purposive sampling
method. The sample selected in this study were 31 companies and selected based
on purposive sampling method. The data analysis method used in this research
logistic regression analysis. The result of this research show that previous years
audit opinion, solvency, and total asset turnover has an effect on going concern
audit opinion. Meanwhile, liquidity and disclosure has no an effect on going
concern audit opinion.
Keywords: previous year audit opinion, liquidity, solvency, disclosure, total asset
turnover, going concern audit opinion
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