The Effect Of Company Size, Liquidity and Solvency On Going Concern Audit Opinion (Case Study On Cyclical Sector Companies Listed On The BEI In 2018-2022)

Authors

  • Galuh Rahmadini Universitas Nahdlatul Ulama Surabaya
  • Dina Anggraeni Susesti Universitas Nahdlatul Ulama Surabaya

Abstract

This study is to determine the effect of company size, liquidity, and solvency on going concern audit opinion in Cyclical Companies during the 2018-2022 period. The background of the problem underlying this research is the decline in stock prices that occurred in this sector. This study aims to analyze whether there is a significant influence between these variables. The population in this study are companies listed in the Cyclical sector in 2018-2022. The sampling method used was purposive sampling method and obtained 17 companies with a total sample of 85 financial reports which became the object of research. The data analysis method is quantitative analysis using multiple linear regression analysis using the SPSS 24 program. The results of the analysis show that company size has no effect on going concern audit opinion, while liquidity and solvency affect going concern audit opinion. The implication of this finding is the need for companies to pay attention to liquidity and solvency in the context of the long-term operational resilience of Cyclical companies.

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Published

2024-11-10

How to Cite

Rahmadini, G., & Susesti, D. A. (2024). The Effect Of Company Size, Liquidity and Solvency On Going Concern Audit Opinion (Case Study On Cyclical Sector Companies Listed On The BEI In 2018-2022). Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 1(1), 419–422. Retrieved from https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/37

Issue

Vol. 1 No. 1 (2024): ICAMEKA

Section

Articles