Pengaruh Kondisi Keuangan Perusahaan Dan Profitabilitas Terhadap Penerbitan Opini Audit Going Concern Pada Industri Tekstil Dan Garmen Di Bursa Efek Indonesia

Authors

  • Arif Rahman Ramadhan Universitas Islam Negeri Sulthan Thaha Saifudin Jambi
  • Eja Armaz Hardi
  • G.W.I Awal Habibah

DOI:

https://doi.org/10.55606/jurimea.v3i3.280

Abstract

This study aims to determine how the influence of the company's financial condition and profitability on the issuance of going concern audit opinions on the Indonesia Stock Exchange (IDX). This study uses quantitative methods. The data analysis method is using Logistic Regression. The sample used in this study is the financial statements of the textile and garment industry listed on the IDX for the period 2018 to 2021. The results of this study indicate that the company's financial condition has a significant and negative effect on the issuance of going concern audit opinions, profitability has no significant and positive effect on the issuance of Going concern audit opinion as well as the company's financial condition and profitability have no significant simultaneous effect on the issuance of going concern audit opinion.

 

Keywords: company's financial condition, profitability, issuance of going concern audit opinion

References

Radiks Purba. Akuntansi Untuk Manajer. 1. Jakarta: Pt. Rineka Cipta, pp. 117,2018

Ihyaul Ulum Md. Audit Sektor Publik. Cetakan Pertama. Jakarta: Pt. Bumi Aksara, pp. 98-103, 2009

Johan Harlan. Analisis Regresi Logistik. Pertama. Gunadarma, pp. 67, 2018.

Ghozali, Imam. Aplikasi Analisis Multivariate Dengan Program Spss. Semarang: Badan Penerbit Universitas Diponegoro, pp. 55, 2006.

Budi Setiawan. Teknik Hitung Manual Analisis Regresi Linear Berganda Dua Variable Bebas. Jakarta: Andi Yogyakarta, pp. 238, 2017.

Puspitasari, Endah Ratna. “Analisis Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018.” Phd Thesis, Stie Ykpn, 2020.

Effendi, Bahtiar. “Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan Dan Penerimaan Opini Audit Going Concern.” Owner : Riset Dan Jurnal Akuntansi 3, No. 1 (23 Januari 2019): 9–15. Https://Doi.Org/10.33395/Owner.V3i1.80

Nugroho, Lucky, Siti Nurrohmah, Dan Lawe Anasta. “Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern.” Jurnal Sikap 2, No. 2 (2018): 96–111.

Andi Kartika. “Pengaruh Kondisi Keuangan Dan Non Keuangan Terhadap Penerimaan Opini Going Concern Pada Perusahaan Manufaktur Di Bei.” Dinamika Akuntansi, Keuangan Dan Perbankan, 1, 1, No. 1 (Mei 2012)

Al-Qur’an Dan Terjemahan. Kementrian Agama Republik Indonesia. 2017

Downloads

Published

2023-10-24

How to Cite

Arif Rahman Ramadhan, Eja Armaz Hardi, & G.W.I Awal Habibah. (2023). Pengaruh Kondisi Keuangan Perusahaan Dan Profitabilitas Terhadap Penerbitan Opini Audit Going Concern Pada Industri Tekstil Dan Garmen Di Bursa Efek Indonesia. Jurnal Ilmiah Manajemen, Ekonomi Dan Akuntansi, 3(3), 307–314. https://doi.org/10.55606/jurimea.v3i3.280

Issue

Vol. 3 No. 3 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

Section

Articles

License

Copyright (c) 2023 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.