The Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions on Property and Real Estate Companies Listed on IDX in 2016-2020
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 10
Abstract
This is document gives formatting instructions for authors preparing papers for publication in the Recent Science Journals. The authors must follow the instructions given in the document for the papers to be published. You can use this document as both an instruction set and as a template into which you can type your own text. In this study, it is about assessing how the influencer or impact of an auditor's quality, liquidity, profitability, and solvency either partially or partially or simultaneously or simultaneously, on the audit opinions of property and real estate companies that are already on the IDX list between 2016 and 2020 Changes in the audit report indicates that the auditor believes there is a possibility that the auditor may be able to leave the company. Various variables, both financial and non-financial, can affect the assessment of a company's capacity to continue its operations. This research involved 65 real estate building companies that can be listed on the IDX from 2016 to 2020, with a total of 195 units of analysis. Multiple linear regression analysis methods are used in the research procedure. Based on the findings, auditor quality, liquidity and profitability have little effect on the audit view of a property and real estate company listed on the IDX between 2016 and 2020. Between 2016 and 2020, the solvency variable has minimal impact. Immobility and a property company have been listed on the IDX. Variables such as the ability to audit, liquidity, profitability, and solvency have an impact on the audit opinion so that property and real estate companies can be listed on the IDX in 2016-2020.
Authors and Affiliations
Livy Tania, Tresya Astri Ivo Simanjuntak, Thomas Firdaus Hutahaean
Keywords
Related Articles
- EP ID EP706328
- DOI 10.47191/jefms/v4-i10-26
- Views 85
- Downloads 0
Effect of bootstrapping dimensions on performance of selected Small and Medium Scale Enterprises (SMEs) in South-West, Nigeria
The overall problems faced by the SMEs are similar in different jurisdictions, there are significant differences in their priorities and needs in different countries. One of the most challenging factors that have hindere...
Factors Affecting Consumer Intention to Purchase Organic Vegetables Online
This study aims to identify the factors that influence the desired outcome of purchasing organic vegetable products online in generation X. This research sets the location in DKI Jakarta through the application of purpos...
The Influence of Career Development and Self-Efficacy on Employee Performance with Job Satisfaction as a Mediation Variable
Employees, regardless of the nature of the business, are one of the main resources of a company. This research is based on the importance of HRM to improve employee performance which can be influenced by career developme...
Green Entrepreneurial Orientation, and Environmental Performance in Family SMES Examining the Moderating Role of Perceived CSR and GI
This study aims to investigate the effects of green entrepreneurial orientation (GEO) on the environmental performance of small and medium-sized enterprises (SMEs). Building onSocial Capital Theory (SCT), emphasizing cor...
The Influence of Work Discipline and Motivation on Employee Performance with Career Development as an Intervening Variable
This research was conducted to measure the influence of work motivation and discipline on employee performance with career development as an intervening variable at Bank Mandiri Bogor. The sample studied consisted of 115...