CD Skripsi

Pengaruh Profitabilitas, Solvabilitas, Pertumbuhan Perusahaan Dan Likuiditas Terhadap Opini Audit Terkait Going Concern (Studi Empiris Pada Badan Usaha Milik Negara Periode 2021-2023)

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ABSTRACT
This study aims to analyze the effect of profitability, solvency, firm growth, and
liquidity on going concern audit opinions in State-Owned Enterprises (SOEs) listed
on the Indonesia Stock Exchange for the 2021–2023 period. The increasing number
of SOEs receiving going concern audit opinions indicates financial pressure on
business continuity, particularly after the COVID-19 pandemic. This research
employs a quantitative approach using secondary data derived from annual
financial statements and independent auditor reports. The analytical method
applied is logistic regression with the aid of SPSS software. The results show that
profitability, solvency, and firm growth have a significant effect on going concern
audit opinions, while liquidity has no significant effect. These findings emphasize
that financial factors such as profitability, solvency, and firm growth are the main
considerations for auditors in assessing a company’s ability to maintain its
business continuity, whereas liquidity does not always provide a strong signal
regarding audit opinions. This study contributes empirical evidence on the factors
influencing going concern audit opinions in SOEs and provides insights for
management, investors, and regulators in maintaining business sustainability.
Keywords: profitability, solvency, firm growth, liquidity, going concern audit
opinion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102124344

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102124344

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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