PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

Abstract

The survival of the company is an important spotlight for interested parties (stakeholders) inside and outside the company, especially for investors. Investors make their investments to finance operations in the company, therefore investors must first pay attention to the company's financial condition regarding the company's going concern, the company's financial condition is contained in the company's financial statements.

This study aims to determine the effect of profitability, liquidity, company size and company growth on going concern audit opinion on manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The population in this study are manufacturing companies listed on the Indonesian stock exchange in 2017-2019. This research uses purposive sampling method. Based on the existing criteria, it was found that the number of manufacturing companies as a sample was 34 companies. The data analysis technique used is logistic regression analysis.

The results showed that the liquidity variable had a negative effect on going concern audit opinion. Meanwhile, the variables of profitability, company size and company growth have no effect on going concern audit opinion. Further research can develop this research by using other variables which theoretically have an influence on going-concern audit opinion, such as solvency.