PENGARUH RASIO KEUANGAN, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP OPINI GOING CONCERN

Abstract

The research aimed to examine the effect of financial ratio, firm size, and auditors’ reputation ongoing concern audit opinions at the company listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The research sample was Banking companies which were listed on Indonesia Stock Exchange (IDX) 2018-2020. Moreover, there were 43 companies as population. Furthermore, the data collection techque udes purposive sampling. In line with that, 24 companies are taken as sample. The rexearch data analysis used logistic regressions whit the independent variables i.e., liquidity ratio, profitability, solvability, firm growth, firm size, auditors reputation, and the dependent variable was going concern audit opinion. The research result found that the variable of solvability, auditors’ reputation had a significant effect on the going concern audit opinion, meanwhile, the variables of liquidity ration, profitability, firm growth, firm size did not gave any significant effect on the going concern audit opinion.