Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia - Lutfi, Muchamad; , Drs. Wayono, M.A., Akt (2016)
This study was conducted by researchers because many cases of bankruptcy caused by the failure of auditors to assess the company's ability to maintain its survival. The purpose of this study was conducted to determine the effect of firm size, profitability, liquidity and solvency of the going concern audit opinion on manufacturing companies listed in Indonesia Stock Exchange. Sampel dalam penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012, dengan populasi sebanyak 146 perusahaan dan jumlah total sampel sebanyak 48 perusahaan, yang dipilih berdasarkan metode purposive sampling dengan periode pengamatan 3 tahun dan metode analisis data yang digunakan adalah regresi logistik. Based on this research can be drawn a conclusion that the size of the company, profitability, liquidity, does not have a significant effect on the going concern audit opinion while solvency and significant effect on the going concern audit opinion.