Business, Management and Accounting
3 years ago

Struggling Companies Face Uncertain Future as Auditors Tighten Going Concern Scrutiny

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Jurnal Ekonomi dan Kewirausahaan
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR INDEPENDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2014-2016
Ayu Putri Kurniawati

Paper Summary

The research looked at how profitability, liquidity, and solvability affect the audit opinions given by independent auditors to manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2016. They found that profitability had a negative impact, solvability had a positive impact, and liquidity had no significant impact on the audit opinions. When all three factors were considered together, they had a significant effect on the audit opinions.