Jurnal Ilmiah Mahasiswa STKIP PGRI Sumbar

Nama / NPM Ice Trisnawati / 15090033
Program Studi Pendidikan Ekonomi
Pembimbing I Citra Ramayani
Pembimbing II Rika Verawati
Tahun 2019

Abstrak :

        This type of research is descriptive and associative research. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Sampling based on purposive sampling of 14 companies. Secondary data types obtained from IDX. The analytical method used is the logistic regression method. From the research conducted it can be concluded as follows: 1) The variable of company growth shows a coefficient value of 0.004 with a variable probability of 0.986> 0.05. This means that there is no influence between the variables of company growth on going concern audit opinion. 2) Solvency Variable shows the coefficient value of 1.918 with a variable probability of 0.016 <0.05. This means that there is a positive influence between the solvency variable on going concern audit opinion, where each increase in the probability value of each unit will increase going concern audit opinion by 1.918. 3) Profitability variable shows a coefficient value of 0.374 with a variable probability of 0.191 > 0.05. This means that there is no influence between the profitability variable on going concern audit opinion. 4) The audit quality variable shows a coefficient value of -1.580 with a variable probability of 0.028 <0.05. This means that there is a negative influence between audit quality variables on going concern audit opinion. Where every increase in audit quality per unit will reduce going concern audit opinion by 1,580.

Keyword :

Company Growth, Solvency, Profitability, Audit Quality, Going Concern Audit Opinion

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