CD Skripsi
Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Solvabilitas Dan Debt Ratio Perusahaan Terhadap Opini Audit Modifikasi Khusus (Going Concern) Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 ( Studi Empiris Perusahaan Property Dan Real Estate Di Bei Tahun 2021-2023)
Abstract
This study aims to examine the effect of Company Size, Company Growth,
Solvency, and Debt Ratio on going-concern modified audit opinions. The data
used are secondary data from the financial statements of property and real estate
companies listed on the Indonesia Stock Exchange 2021-2023. The sample
selection technique used was purposive sampling, with a sample size of 93
companies. The research method used was Multiple Regression Analysis using
SPSS 25. The results showed that Company Size and Company Growth did not
affect going-concern modified audit opinions, while Solvency and Debt Ratio did
affect going-concern modified audit opinions.
Keywords: Going Concern, Company Size, Company Growth, Solvency, and
Debt Ratio.
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