Pengaruh Pertumbuhan perusahan, Ukuran KAP dan Solvabilitas Terhadap Opini Audit Going Concern

Studi Empiris: Pada perusahaan sub sektor Transportasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020

Abstract

The purpose of this study is to analyze the effect of company growth, solvency and KAP size in transportation sub-sector companies on going concern audit opinions. This study uses secondary data sources with purposive sampling tehnique. The data analysis tehcnique used is descriptive statistic and logistic regression analysis. The result showed that solvency had a postive effect on going concern audit opinion. However, company growth and KAP size do not have a significant effect on going concern audit opinions on transporation sub-sector companies listed on the Stock Exchanges in 2016-2010