Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Good Corporate Governance (GCG) Terhadap Opini Audit Going Concern Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018
Keywords:
Going concern, profitability, liquidity, leverage, institutional ownership, managerial ownership, independent commissioner, audit comitee.Abstract
This study aims to provide empirical evidence about the effect of profitability, liquidity, leverage, and good corporate governance mechanism specifically institutional ownership, managerial ownership, independen commissioner, and audit comitee on the acceptance of going concern audit opinion. This research used quantitative method on annual reports and financial statements of companies listed in the manufacturing sector of Indonesian Stock Exchange in the period of 2015-2018. The sample in this research are obtained using purposive sampling method from 54 companies. The correlation between variables in this research are analyzed using logistic regression. The results showed that profitability and independent commissioner has a negative effect on the going concern audit opinion, and leverage affects going concern audit opinion positively. While liquidity, institutional ownership, managerial ownership, and audit comitee did not affect the going concern audit opinion.
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