THE EFFECT OF LIQUIDITY, LEVERAGE, AND COMPANY GROWTH ON GOING CONCERN AUDIT OPINION IN RETAIL SUB - SECTOR COMPANIES

SUKMA, RIKA CENTANI (2025) THE EFFECT OF LIQUIDITY, LEVERAGE, AND COMPANY GROWTH ON GOING CONCERN AUDIT OPINION IN RETAIL SUB - SECTOR COMPANIES. THE EFFECT OF LIQUIDITY, LEVERAGE, AND COMPANY GROWTH ON GOING CONCERN AUDIT OPINION IN RETAIL SUB - SECTOR COMPANIES, 9 (3). pp. 466-483. ISSN 2621-2862

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Abstract

The purpose of this study is to provide empirical evidence about factors that influence going
concern audit opinion on retail sub-sector companies listed on the Indonesia Stock Exchange
during period 2020 – 2023. The population on retail sub-sector companies listed on the Indonesia
Stock Exchange was used as the research subject. A total of 72 samples were selected through
purposive sampling method. Company liquidity is measured by current ratio, leverage by debt
to-equity ratio, and company growth by sales growth. The proposed hypothesis was tested using
logistic regression analysis. The result shows that leverage significantly affects going concern
audit opinion, but firm growth and liquidity do not. The results provide new insights in
understanding how going concern audit opinion changes in the retail subsector. They also
provide a basis for further research on other components that may affect audit opinion
Keywords: Company Growth; Going Concern Audit Opinion; Leverage; Liquidity; Retail Sub
Sector Companies

Item Type:	Article
Additional Information:	Rika Centani Sukma (Penulis-142210226) ; Januar Eko Prasetio (Pembimbing)
Uncontrolled Keywords:	Company Growth; Going Concern Audit Opinion; Leverage; Liquidity; Retail Sub Sector Companies
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	A.Md.SI Indah Lestari Wulan Aji
Date Deposited:	27 May 2025 02:41
Last Modified:	27 May 2025 02:41
URI:	http://eprints.upnyk.ac.id/id/eprint/42625

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