Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Kualitas Audit Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia
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Institusion

Universitas Sumatera Utara

Author

Nasution, Nurul Fadillah

Subject

Company Size 

Datestamp

2018-12-14 02:01:14 

Abstract :
The objective of this research is to know the Effect of Company Size, Liquidity, Profitability and Audit Quality To The Going Concern Audit Opinion On Mining Companies Listed on Indonesia Stock Exchange. This research used secondary data which can be accessed through the website of Bursa Efek Indonesia (www.idx.co.id) in the form of financial statements and company annual reports. The data analysis technique used was descriptive statistical analysis with logistic regression method and using SPSS version 20 software. The population for this research is 41 companies Mining and the sampling method was carried out by purposive sampling method. With this method, 13 companies are acquired as a sample with 5 years of observation period (2012-2016). Thus the sum of this research is 65 observation. The result of this research shows that simultaneously the variables of firm size, liquidity, profitability, and audit quality have a significant effect on the going concern audit opinion. However, partially only the size of the company has a significant positive effect on the going concern audit opinion. While the variables of liquidity, profitability and audit quality do not have a significant effect on the going concern audit opinion.