PENGARUH PAJAK HOTEL, PAJAK REKLAME DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA PALEMBANG
Daftar Isi:
- This study aims to empirically examine the effect of auditor quality, liquidity, and profitability on Going Concern Auditing Opinoin (GCAO). The study population was 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sample of this study was 13 companies which were closed by purposive sampling. The data used are secondary data obtained from the Indonesia Stock Exchange and analyzed by logistic regression. These results prove that quality and auditors have a significant and positive influence on going concern opinion, profitability and firm size have a significant and negative influence on going concern opinion, while liquidity does not have a significant and negative effect on going concern