Innovative: Journal Of Social Science Research
Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research

The Influence Of Profitability,Solvency And Liquidity On Receiving Going Concern Audit Opinions (Case Study Of Mining Sector Companies in the Coal Sub-Sector Listed on The Indonesia Stock Exchange 2017-2022)

George Best Stam Sianipar (Universitas Singaperbangsa Karawang)
Syamsul Huda (Universitas Singaperbangsa Karawang)

Article Info

Publish Date
25 Nov 2023

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap penerimaan opini audit going concern. Metode penelitian penelitian ini yaitu metode deskriptif verifikatif. Data berupa sekunder yang di analisis melalui uji kelayakan regresi, uji keseluruhan model, analisis regresi logistik biner, uji koefisien determinasi, matriks klasifikasi, uji parsial dan uji simultan. Penelitian ini menggunakan program software SPSS versi 25 untuk mengolah data. Hasil penelitian ini menunjukan bahwa secara parsial profitabilitas berpengaruh terhadap penerimaan opini audit going concern. Solvabilitas secara parsial tidak berpengaruh terhadap penerimaan opini audit going concern. Likuiditas secara parsial berpengaruh terhadap penerimaan opini audit going concern. Dan secara bersama-sama profitabilitas, solvabilitas, dan likuiditas berpengaruh terhadap penerimaan opini audit going concern

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Innovative: Journal Of Social Science Research
Website

Abbrev

Innovative

Publisher

Universitas Pahlawan Tuanku Tambusai

Subject

Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other

Description

Innovative: Journal Of Social Science Research is a journal managed by Universitas Pahlawan Tuanku Tambusai which bridges researchers to publish research results in all scientific fields (multidiscipline). This includes the fields of education, health, law, economics, IT (Informatics Engineering), ...