PENGARUH LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, UKURAN PERUSAHAAN  DAN KUALITAS AUDIT TERHADAP OPINI AUDIT  GOING CONCERN: (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Elia Nursantia; Nora Hilmia Primasari

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

(Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Authors

Elia Nursantia Universitas Budi Luhur
Nora Hilmia Primasari Universitas Budi Luhur

Keywords:

going concern audit opinion, liquidity, company growth, profitability, company size, and audit quality.

Abstract

This research aimed to analyze the influence of liquidity, company growth, profitability, company size, and quality audit toward going concern audit opinion. The population in this research were all manufacturing companies of various industries sector listed in the Indonesia Stock Exchange on period 2012 until 2016, with a total sample 23 companies that logistic regression. The result of this research showed partial test that liquidity, company growth, company size, and audit quality didnâ€™t have influence significantly toward going concern audit opinion. While The profitability has negative effect and significantly influence towards going concern audit opinion.