Analisis Faktor Yang Mempengaruhi Opini Going Concern Dalam Perusahaan Manufaktur Di BEI

Abstract

The purpose of this study is to analyze the effect of liquidity, solvency and profitability on the going concern opinion. Going concern opinion in this research is a dummy variabel. This research uses 155 manufacturing firms listed on Bursa Efek Indonesia (BEI) in 2015-2017 as the population. Sample selection in this study using purposive sampling technique, 99firms are selected as samples. Data analysis and hypothesis testing in this study using software Statistical Product and Service Solution (SPSS) version 23. The result of this research shows that the solvency and profitability has significant effect on going concern opinion.