PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN OPINION SHOPPING: PENGARUHNYA TERHADAP OPINI AUDIT GOING CONCERN

PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN OPINION SHOPPING: PENGARUHNYA TERHADAP OPINI AUDIT GOING CONCERN

profitability, leverage, likuidity, opinion shopping, going concern audit opinion

In the business world, corporate survival is one of the indirect goals that a company must achieve. Company survival or going concern is an important indicator that business actors need to pay attention to, including those who determine decisions for investors. The purpose of this study is to examine the effect of profitability, leverage, liquidity, and shopping opinions on going concern audit opinion on property & real estate companies listed on the IDX in 2017-2019. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 40 companies. The collected data were analyzed using descriptive statistical analysis. Testing the hypothesis in this study using logistic regression analysis with an overall model fit, assessing the feasibility of the model, assessing the coefficient of determination. The results showed that the variables of profitability, liquidity, and
shopping opinion had no effect on the audit opinion
on attention.

Fitriana Nur’aini, Nursiam

http://jam.stieykpn.ac.id/index.php/jam/issue/view/141

STIE YKPN Yogyakarta

Desember 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021