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

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Jason Angdinata
Herlin Munthe
Yeni Rafita Sihombing
Melfrianti Romauli Purba
Rifqah Harahap

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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How to Cite
Angdinata, J., Munthe, H., Sihombing, Y. R., Purba, M. . R., & Harahap, R. (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. Proceeding International Conference on Economic, Business, Management and Accounting, 1(1). Retrieved from https://jurnal.unprimdn.ac.id/index.php/icebesma/article/view/6865
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