Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2017-2019
Daftar Isi:
- This study aims to analyze the independent or independent variables, namely profitability (ROA), company growth (growth), and company size (size) against the dependent or dependent variable, namely going concern audit opinions on mining companies listed on the Indonesian stock exchange for the 2017-2019 period. This study uses three financial variables, namely profitability calculated by ROA, company growth calculated by sales growth, and company size calculated by the natural logarithm of the total assets owned by the company. The sample used in this study was 26 mining companies each year in the 2017-2019 period so that the total sample in this study was 78 data. The results of this study indicate that companies that obtain a going concern audit opinion and those that obtain a non going concern audit opinion both experience positive profit growth, so it can be said that companies that experience positive profit growth do not guarantee to obtain a non going concern audit opinion. Positive sales growth is not the only thing that causes a positive influence on the company's profits. Keywords: Going Concern Audit Opinion, Mining Company