THE INFLUENCE OF AUDITOR QUALITY, LIQUIDITY, PROFITABILITY AND SOLVENCY ON GOING CONCERN AUDIT OPINION DURING THE COVID-19 PANDEMIC

Authors

  • Desika Andriani Diploma Manajemen Perusahaan, STIE Bhakti Pembangunan
  • Sri Rahayu Akuntansi, STIE Bhakti Pembangunan
  • Mohammad Yamin Akuntansi, STIE Bhakti Pembangunan
  • Bintoro Ariyanto Manajemen, STIE Bhakti Pembangunan
  • Yohanes Parmin Manajemen, STIE Bhakti Pembangunan
  • Fajar Purwadi Akuntansi, STIE Bhakti Pembangunan

Keywords:

Auditor Quality, Liquidity, Profitability, Solvency, Going Concern Audit Opinion

Abstract

This research aims to test and determine the influence of auditor quality, liquidity, profitability and solvency on the Going Concern Audit Opinion Empirical Study on Tourism, Hotel and Restaurant Sector companies listed on the Indonesian Stock Exchange. The data used in this research is secondary data obtained from collecting Annual Financial Reports which can be found on the Indonesia Stock Exchange (BEI) website. The sampling method uses logistic regression analysis. The analytical method used is descriptive statistical analysis, multicollinearity test, logistic regression analysis test using the Statistical Package for Social Sciences (SPSS) version 25 program. Based on the results of the Omnibus Tests of Model Coefficients test, a Chi-square result of 25,791 with Degree of Freedom (df) was obtained. ) of 4 and a significance value of 0.000, which is below 0.05. Thus, simultaneously Auditor Quality, Liquidity, Profitability, Solvency, influence the Going Concern Audit Opinion

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
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