PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014–2018)

Abstract

This study examines the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going-concern audit opinion on mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. Data were tested using logistic regression. The result of this research is that the previous year's audit opinion variable partially affects going-concern audit, while company size, liquidity, profitability and solvency, respectively, partially have no effect on going-concern audit opinion. Then simultaneously, the five independent variables affect the going concern audit opinion.