PENGARUH ROA, CURRENT RATIO DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN: STUDI PADA PERUSAHAAN SUB-SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Authors

  • Bella Olivia Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Fery Panjaitan Dosen Prodi Manajemen STIE-IBEK Pangkalpinang
  • Deara Shinta Lestari Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

ROA, Current Ratio, Company Size, Going Concern Audit Opinion

Abstract

The purpose of this research was to determine the effect of: ROA, current ratio and company size on going concern auditing opinion on plantation sub-sector companies listed on Indonesia stock exchange in 2016-2018. The research sample was selected using a purposive sampling method of 15 plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and data analysis usis descriptive statistics and multiple linear regression. The result of this study indicate ROA, current ratio and company size variabels have an influance and significant to going concern audit opinion.

Author Biographies

Fery Panjaitan, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Deara Shinta Lestari, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2020-11-01

How to Cite

Olivia, B., Panjaitan, F., & Lestari, D. S. (2020). PENGARUH ROA, CURRENT RATIO DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN: STUDI PADA PERUSAHAAN SUB-SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Jurnal Akuntansi Bisnis Dan Keuangan, 7(2), 11–17. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/21

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