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

Abstrak

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.