Record Details

The Influence of Company Size, Company Growth, Leverage, and Liquidity on The Acceptance of Going Concern Opinion on Companies Listed on The Indonesia Stock Exchange in 2019

JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Title The Influence of Company Size, Company Growth, Leverage, and Liquidity on The Acceptance of Going Concern Opinion on Companies Listed on The Indonesia Stock Exchange in 2019
 
Creator Budiarti, Agista Eka; UNESA
Alit Triani, Ni Nyoman
 
Subject Audit
going concern
 
Description Going concern is the business continuity of a company that in shortly does not intend to liquidate or stop its operations. The auditor issues a going concern opinion to ensure the continuity of a company's business. The aim of this research is to decide the effect of company size, company growth, leverage, and liquidity ongoing concern audit opinion acceptance. The sample of this research used 602 companies listed on the IDX in 2019. Quantitative methods with logistic regression techniques were used in this study. The results showed that the size of the company affected on going-concern audit opinion. Meanwhile, company growth, leverage, and liquidity do not affect going concern audit assumption.
 
Publisher Universitas Islam Lamongan
 
Contributor —
 
Date 2021-06-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel yang dipeer-review
 
Format application/pdf
 
Identifier https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/763
10.30736/jpensi.v6i3.763
 
Source JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); Vol 6, No 3 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); 213-227
2621-3168
2502-3764
10.30736/jpensi.v6i3
 
Language eng
 
Relation https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/763/pdf_40