CD Skripsi
Pengaruh Profitabilitas, Audit Tenure, Pertumbuhan Perusahaan Dan Likuiditas Terhadap Opini Audit Going Concern (Studi Empiris Pada Badan Usaha Milik Negara Periode 2017-2021)
ABSTRACT
This study aims to examine the effect of profitability, audit tenure, company growth, and liquidity on going concern audit opinion. This research is a quantitative research using secondary data derived from financial reports.
The population in this study are all State-Owned Enterprises (SOEs) for the 2017-2021 period. The sample selection in this study used a purposive sampling method. The samples selected in this study were 56 companies and were selected based on predetermined criteria. The data analysis method used is logistic regression.
The results of the study show that company growth and liquidity have a significant effect on going-concern audit opinions. Meanwhile, the company's profitability and growth have no significant effect on going-concern audit opinion.
Keywords: profitability, tenure audit, company growth, liquidity, going concern audit opinion
Tidak tersedia versi lain