Pengaruh Kualitas Auditor, Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2017

  • Dwi Fathurozi STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
  • M. Yahdi STIE Widya Gama Lumajang
Keywords: Auditor Quality, Liquidity, Profitability, Solvability and Going Concern

Abstract

The purpose of this study is to determine the effect of auditor quality, liquidity, profitability and solvency on going-concern audit opinion. The type of research used is quantitative type. The sampling technique used in this study was purposive sampling with certain criteria. The population in this study were 42 companies with a sample of 27 companies selected. The data analysis technique in this study is logistic regression. Based on the results of this study indicate that the auditor's quality has a significant effect on the going concern audit opinion. Liquidity has a significant effect on going-concern audit opinion. Profitability has a significant effect on going-concern audit opinion. Solvability does not have a significant effect on going-concern audit opinion.

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Published
2019-12-05
Section
Articles