PENGARUH PROFITABILITAS, LIKUIDITAS, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)
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Institusion

Universitas Sriwijaya

Author

YUDHA WIJAYANTO (STUDENT ID : 01031381520140)
Wahyudi, Tertiarto
Eka Meirawati (LECTURER ID : 0025056902)

Subject

HJ9701-9940 Public accounting. Auditing 

Datestamp

2019-10-03 03:50:28 

Abstract :
This study aimed to analyze and to examine empirically the effect of profitability, liquidity, audit quality and company size toward going concern audit opinion. The population of the study is manufacturing componines in the sector of consumer goods industry listed on the Indonesia Stock Exchange (IDX) for period 2013-2017 which is as many as 43 companies. The sample of the study used 29 companies with 5 years of observation. Sampling was done by using purposive sampling method. This study used secondary data which was obtained from Indonesia Stock Exchange (IDX). The methodused was logistic regression analysis. The results of this study proved that profitability and liquidity had a significant effect toward going concern audit opinion, meanwhile audit quality and company size had no significant effect toward going concern audit opinion. 

File :
RAMA_62201_01031381520140_0025056902_01_front_ref.pdf
RAMA_62201_01031381520140_0025056902_02.pdf
RAMA_62201_01031381520140_0025056902_03.pdf
RAMA_62201_01031381520140_0025056902_04.pdf
RAMA_62201_01031381520140_0025056902_05.pdf
RAMA_62201_01031381520140_0025056902_06_ref.pdf
RAMA_62201_01031381520140_0025056902_07_lamp.pdf