JEFMS Journal

ABSTRACT:

This is document gives formatting instructions for authors preparing papers for publication in the Recent Science Journals. The authors must follow the instructions given in the document for the papers to be published. You can use this document as both an instruction set and as a template into which you can type your own text. In this study, it is about assessing how the influencer or impact of an auditor's quality, liquidity, profitability, and solvency either partially or partially or simultaneously or simultaneously, on the audit opinions of property and real estate companies that are already on the IDX list between 2016 and 2020 Changes in the audit report indicates that the auditor believes there is a possibility that the auditor may be able to leave the company. Various variables, both financial and non-financial, can affect the assessment of a company's capacity to continue its operations. This research involved 65 real estate building companies that can be listed on the IDX from 2016 to 2020, with a total of 195 units of analysis. Multiple linear regression analysis methods are used in the research procedure. Based on the findings, auditor quality, liquidity and profitability have little effect on the audit view of a property and real estate company listed on the IDX between 2016 and 2020. Between 2016 and 2020, the solvency variable has minimal impact. Immobility and a property company have been listed on the IDX. Variables such as the ability to audit, liquidity, profitability, and solvency have an impact on the audit opinion so that property and real estate companies can be listed on the IDX in 2016-2020.

KEYWORDS:

Auditor Quality, Liquidity, Profitability, Solvency, Audit Opinion Going Concern.

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