SENMEA
Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022

Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Penerimaan Opini Going Concern Pada Perusahaan Rokok Yang Terdaftar Di BEI Periode 2019-2021

Fitri Hidayati (Universitas Nusantara PGRI Kediri)
Mar’atus Solikah (Universitas Nusantara PGRI Kediri)
Sugeng (Universitas Nusantara PGRI Kediri)

Article Info

Publish Date
17 Sep 2022

Abstract

Uncertain economic conditions force investors to take a lot of consideration in investing, so that the presentation of relevant information to users of financial statements regarding going concern audit opinions is very important to make business decisions more precise. This research was conducted with the aim of knowing the factors that influence the Going Concern Opinion. The method used in this study is Iogistic regression. The results of the study prove that partialIy the company's growth has a significant effect on the acceptance of going concern opinions, the company's financiaI condition and profitabiIity have no significant effect on the acceptance of going concern opinions, and simuItaneousIy the company's financiaI conditions, company growth, and profitabiIity have a significant effect on the acceptance of going concern opinions on food and beverage companies Iisted on the lndonesia Stock Exchange in 2019-2021

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Journal Info
SENMEA
Website

Abbrev

senmea

Publisher

Universitas Nusantara PGRI Kediri

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali ...