Journal of Applied Business, Taxation and Economics Reseach
Vol. 2 No. 5 (2023): June 2023

The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable

Rezeqi Dewi Ratna Swari (Universitas Sultan Ageng Tirtayasa)
Ina Indriana (Universitas Sultan Ageng Tirtayasa)
Mazda Eko Sri Tjahjono (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
01 Jun 2023

Abstract

This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.

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Journal Info

Abbrev

jabter

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, ...