ANALYSIS OF GOING CONCERN FACTORS FOR COMPANIES

  • Catur Fatchu Ukhriyawati Universitas Riau Kepulauan
  • Sam Feri Purwanto Universitas Riau Kepulauan
  • Edwin Agung Wibowo Universitas Riau Kepulauan
  • Rahman Hasibuan Universitas Riau Kepulauan
  • Oktavianti Oktavianti Universitas Riau Kepulauan
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Abstract

This study aims to determine the effect of financial distress, profitability, leverage, liquidity and company growth on going concern audit opinions companies in the 2018-2021 period listed on the Indonesia Stock Exchange. Purposive sampling was used as a sample selection method. So that there are 228 samples of company data listed on the Indonesia Stock Exchange for the 2018-2021 period. Logistic regression is used as a method of data analysis because the dependent variable uses a dummy variable as a measuring instrument. The results show that financial distress has an effect on going concern, profitability has an effect on going concern, leverage has an effect on going concern, liquidity has an effect on going concern and growth has an effect on going concern.

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Published
2022-11-30
How to Cite
UKHRIYAWATI, Catur Fatchu et al. ANALYSIS OF GOING CONCERN FACTORS FOR COMPANIES. International Conference on Business Management and Accounting, [S.l.], v. 1, n. 1, p. 235-247, nov. 2022. ISSN 2988-5590. Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/2836>. Date accessed: 03 mar. 2024. doi: https://doi.org/10.35145/icobima.v1i1.2836.

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