The Effect of Liquidity, Solvency, Financial Condition and Company
Size on Going Concern Audit Opinion on the Property and Real
Estate Sector Listed on IDX
1Namira Ufrida Rahmi, 2Cindy Cenora,3Michella, 4Merry Tandias
1,2,3,4Department of Accounting, Faculty of Economics, Universitas Prima Indonesia, Indonesiahttps://doi.org/10.47191/jefms/v4-i6-22
The purpose of this research is to examine the impact of liquidity, solvency, financial condition, and company size on going concern audit opinion on property and real estate sector companies listed on the Indonesia Stock Exchange between 2017 and 2019. The data from this study are the company's financial statements obtained from www.idx.co.id or the company's official website. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period totalling 62 companies. After careful examination, 43 companies matching the specified criteria, with a period of 3 years, so that 129 sample data were obtained. The logistic regression data analysis technique was utilized in this study. Liquidity, solvency, financial condition, and company size are the independent variables, while going concern audit opinion is the dependent variable.
The results of this study state that simultaneously liquidity, solvency, financial condition, and company size have no impact on the granting of going concern audit opinion. Then the test findings partially state that liquidity, financial condition, and company size do not influence the provision of going concern audit opinion, while solvency partially affects the provision of going concern audit opinion.
liquidity, solvency, financial condition, company size, going concern audit opinion
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