Rezeqi Dewi Ratna Swari, Ina Indriana, Mazda Eko Sri Tjahjono
{"title":"企业规模、流动性和杠杆对持续经营审计意见的影响——以企业价值为后续变量","authors":"Rezeqi Dewi Ratna Swari, Ina Indriana, Mazda Eko Sri Tjahjono","doi":"10.54408/jabter.v2i5.209","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"104 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable\",\"authors\":\"Rezeqi Dewi Ratna Swari, Ina Indriana, Mazda Eko Sri Tjahjono\",\"doi\":\"10.54408/jabter.v2i5.209\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.\",\"PeriodicalId\":287039,\"journal\":{\"name\":\"Journal of Applied Business, Taxation and Economics Research\",\"volume\":\"104 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Applied Business, Taxation and Economics Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54408/jabter.v2i5.209\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Applied Business, Taxation and Economics Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54408/jabter.v2i5.209","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable
This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.
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