Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Studi Empiris pada Perusahaan Property, Real Estate, dan Building Construction yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019

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Felia Zandra
Rahmaita Rahmaita

Abstract

This study aims to determine the effect of company growth, profitability, liquidity, and company size on going concern audit opinions on property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2016-2019. Going concern audit opinion is an opinion issued by the auditor regarding the company's ability to survive the entity within a period of not more than one year from the date of the financial statements being audited. This research is a quantitative research, the population in this study are 20 property, real estate, and building construction companies. Purposive sampling method is used to sample selection based on certain characteristics as many as 80 samples. The research data was obtained through the Indonesia Stock Exchange in 2016-2019. The results of this study indicate that company growth has no effect on going concern audit opinion, profitability has a negative and significant effect on going concern audit opinion, liquidity has no effect on going concern audit opinion, company size does not affect going concern audit opinion, and company growth, profitability , liquidity, and company size simultaneously affect the going concern audit opinion.


ABSTRAK


Tujuan Penelitian ini untuk mengetahui pengaruh pertumbuhan perusahaan, profitabilitas, likuiditas, dan ukuran perusahaan terhadap opini audit going concern pada perusahaan property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Opini audit going concern merupakan opini yang dikeluarkan auditor terkait kemampuan perusahaan dalam kelangsungan hidup badan dalam kurun waktu tidak lebih dari satu tahun sejak tanggal laporan keuangan yang sedang diaudit. Populasi dalam penelitian ini adalah  20 perusahaan property, real estate, dan building construction. Metode purposive sampling digunakan untuk teknik pemilihan sampel berdasarkan pada karakteristik tertentu sebanyak 80 sampel. Data penelitian diperoleh melalui Bursa Efek Indonesia tahun 2016-2019. Hasil penelitian  menunjukkan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern, profitabilitas berpengaruh negatif dan signifikan terhadap opini audit going concern, likuiditas tidak berpengaruh terhadap opini audit going concern, ukuran perusahaan tidak berpengaruh terhadap opini audit going concern, dan pertumbuhan perusahaan, profitabilitas, likuiditas, dan ukuran perusahaan secara simultan berpengaruh terhadap opini audit going concern.

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