The Effect Of Company Size, Profitability, Liquidity, And Company Growth On Going Concern Audit Opinion In Manufacturing Companies Listed On The Indonesia Stock Exchange (Idx) In 2020-2022

Authors

  • Jason Angdinata Universitas Prima Indonesia
  • Herlin Munthe
  • Yeni Rafita Sihombing
  • Melfrianti Romauli Purba
  • Rifqah Harahap STIE IBMI

Keywords:

Company Size, Profitability, Liquidity, Company Growth, Going Concern Audit Opinion

Abstract

This observation aims to test the Influence of Company Size, Profitability, Liquidity, and Company Growth on Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The quantitative approach is that the results of the research calculations were tested with PLS. The population in this study was 287 all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample was 26 companies with an observation sample of 78 company data and was applied using the Purposive Sampling technique. The results of the study show that Company Size does not affect Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Profitability does not affect Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Liquidity does not affect Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Company Growth does not affect Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Company Size, Profitability, Liquidity, and Company Growth do not affect Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022.

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Published

2025-02-18

How to Cite

Jason Angdinata, Herlin Munthe, Sihombing , Y. R. ., Purba, M. R. ., & Rifqah Harahap. (2025). The Effect Of Company Size, Profitability, Liquidity, And Company Growth On Going Concern Audit Opinion In Manufacturing Companies Listed On The Indonesia Stock Exchange (Idx) In 2020-2022. PUBLISH BUKU UNPRI PRESS ISBN, 1(1). Retrieved from https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6421