Factors Affecting Audit Opinion Going Concern

Anggarini, Dian (2022) Factors Affecting Audit Opinion Going Concern. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Furthermore, this study applied a purposive sampling technique which resulted in 50 companies with a total of 150 research samples. Then the hypothesis is tested by applying logistic regression. Based on the findings of the analysis, it is known that the audit quality variable has a positive effect on going-concern audit opinion. While the variables of firm size, leverage, profitability, and liquidity have no effect on going concern audit opinion

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Company size, leverage, profitability, liquidity, audit quality,Going Concern Audit Opinion.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DIAN ANGGARINI
Date Deposited: 23 Feb 2022 06:20
Last Modified: 23 Feb 2022 06:20
URI: http://eprints.ums.ac.id/id/eprint/98417

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