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Journal : Musamus Accounting Journal

Determinan Audit Going Concern Perusahaan Manufaktur Di Indonesia Nurhidayah, Nurhidayah
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal
Publisher : Musamus University

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Abstract

This research aims to find the determinants of affecting audit going concern of manufacturing firms in Indonesia. The manufacturing firms listed in Indonesian Stock Exchange become the sample of this research. The data are processed using descriptive statistics and tested using logistic regression. The results find that firms? growth, profitability, and solvability can not affect the audit going concern, but liquidity is found to affect audit going concern. The implication of this research is addressed to the firm which should keep the going concern, not only for the sake of the image to the investment , but it also for operasional activities with paying the attention of some financial ratios in this research. Keywords: firms? growth, profitability, liquidity, solvability, audit going concern.
Co-Authors Abdul Hamid Afrianto, Muhammad Ficky Afrianto, Muhammad Ficky ahmad yani Ahmad, Aziz Akhmad Qashlim, Akhmad Amiruddin Siahaan Anthon Monde ASDAR ASDAR, ASDAR Atmomarsono, Muharijadi Atmomarsono, Muharijadi BAKU, AGUS Baso Amri Basuki, Ismu Burhanuddin Burhanuddin Dahlia Dahlia Dian Farkhatus Solikha, Dian Farkhatus Dwi Handayani Dyah Kusuma, Farida Halis Emy Ismiaty, Emy Erianjoni Erianjoni Faizar Farid fatimah Fatimah Fika Masruroh, Fika Fitriah, Endik mufidatul H., Wahidyanti Rahayu Hartono, Resky Ichsan Invanni Baharuddin Isjoni Isjoni, Isjoni Ismail, Noraznawati Jaya, A I Jismulatif, Jismulatif karmila karmila Kesumawardhani, Aryani Dwi Koko Kurniawan Kuswarini, Purwati Lily Mauliani Listiawati, Nurul Maddatuang Maddatuang, Maddatuang Made Pasek Kardiwinata, Made Pasek Made Sutarga Madeali, Mun Imah Mappamiring Mappamiring Marzuki Marzuki Mohamad, Farida Mohamad, Habsah Muhammad, Tengku Sifzizul Tengku Muliani Muliani, Muliani Muliani, Mulian Musa, Najiah Nehru Nehru Novitasari, Rifni Nukhbatul Bidayati Haka, Nukhbatul Bidayati Nurbaya Nurbaya, Nurbaya Nurlina Nurlina Pamuji Sukoco Pratiwi Puji Lestari, Pratiwi Puji Puji, Pratiwi R Ratianingsih Rahma, Nur Ramlan Ramlan Riski, Ranti Anda Rizqiyah, Fitriyatur Rosmiati Rosmiati Rudhini, Mahmud Samad, Irfawandi Sari, Septa sparzinanda, eif Sulaiman, Lusman Susianingsih, Endang Suwarni Suwarni Taufiqurrahman Taufiqurrahman Usman Mulbar Usman Rianse, Usman Usna, Sri Rahayu Alfitri Usna, Sri Rahayu Alfitri Vita Meylani Weka Gusmiarty Abdullah, Weka Gusmiarty Yeni solfiah, Yeni Yulastini, Fitria