The Effect of Audit Quality, Profitability, Liquidity, and Solvency on Going Concern Audit Opinions in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020-2023

Ricgo Putra Andalas; Rita Friyani; Misni Erawati

doi:10.55927/fjas.v4i1.13527

Authors

Ricgo Putra Andalas Universitas Jambi
Rita Friyani Universitas Jambi
Misni Erawati Universitas Jambi

DOI:

https://doi.org/10.55927/fjas.v4i1.13527

Keywords:

Audit Quality, Profitability, Liquidity, Solvency, Going Concern Audit Opinion

Abstract

This study was conducted with the aim of obtaining information on the effect of Audit Quality, Profitability, Liquidity, and Solvency on going concern audit opinion. The population used during this study were companies engaged in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study was selected using purposive sampling method with the number obtained as many as 284 samples. This study uses logistic regression analysis method. The results obtained provide information that profitability has a significant negative effect on business continuity opinion. Then auditor quality, liquidity, and solvency have no significant effect on business continuity opinion. Simultaneously audit quality, profitability, liquidity, and solvency have an influence on business continuity opinion.

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