PENGARUH, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

Abstract

The Audit going concern opinion is an opinion issued by the auditor because there are big doubts in the financial statements. This research aimed to examine the effect of profitability, liquidity, firm size on the audit going concern opinion at manufacturing company listed on Indonesia Stock Exchange (IDX) in the 2017-2020 period. Moreover, the profitability measured by return on asset, liquidity measured by current ratio and firm size was measured with natural logarithm of total assets. The research type used quantitative. Meanwhile, the research population used manufacturing listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. Furthermore, the research sample used purposive sampling method namely, a sample selection with fulfilled criteria from total 193 manufacturing companies. On the other hand, the research data analysis technique used logistic regressions analysis method with Statistical Product and Service (SPSS) program 25 version. The research result concluded that profitability did not affect the audit going concern opinion. Liquidity had negative effect on the audit going concern opinion. Firm size did not affect the audit going concern opinion.