The Effect of Liquidity, Solvency, Financial Condition and Company Size on Going Concern Audit Opinion on the Property and Real Estate Sector Listed on IDX

Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 06

Abstract

The purpose of this research is to examine the impact of liquidity, solvency, financial condition, and company size on going concern audit opinion on property and real estate sector companies listed on the Indonesia Stock Exchange between 2017 and 2019. The data from this study are the company's financial statements obtained from www.idx.co.id or the company's official website. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period totalling 62 companies. After careful examination, 43 companies matching the specified criteria, with a period of 3 years, so that 129 sample data were obtained. The logistic regression data analysis technique was utilized in this study. Liquidity, solvency, financial condition, and company size are the independent variables, while going concern audit opinion is the dependent variable. The results of this study state that simultaneously liquidity, solvency, financial condition, and company size have no impact on the granting of going concern audit opinion. Then the test findings partially state that liquidity, financial condition, and company size do not influence the provision of going concern audit opinion, while solvency partially affects the provision of going concern audit opinion.

Authors and Affiliations

Namira Ufrida Rahmi , Cindy Cenora, Michella, Merry Tandias

Keywords

Related Articles

Board Assurance and Financial Performance of Selected Saccos in Kiruhura District, Uganda

Board assurance is the term used to describe the board's degree of trust in the organization's capacity for efficient risk management. Among SACCOs in Uganda, board assurance and financial performance are important ideas...

The Influence of Public Service Quality, Perceived Ease of Use of J-Mbako Application on Community Commitment in Paying Taxes Through Community Satisfaction as an Intervening Variable

This study aims to determine the effect of service quality, perceived ease of use, and satisfaction on the commitment to use the J-Mbako tax payment application. The number of samples in this study was 176 respondents, n...

Analysis of Marketing Strategy in Micro, Small and Medium Enterprises (MSMEs) in the Digital Era

Technological developments and increasingly high business competition mean that Micro, Small and Medium Enterprises (MSMEs) must have good marketing strategies to remain competitive with their competitors. This research...

Saving Behavior with Self Control as a Moderation Variable in Private Employees in Sidoarjo City

Financial literacy is important to be understood by everyone in order to be able to manage personal finances well. The study aims to determine the effect of financial literacy and income on saving behavior with self-cont...

Public Perception of Social and Economic Benefits in Bratang Flora Park, Surabaya City

This study aims to analyze public perceptions of the social and economic benefits of the Bratang Flora Park in Surabaya. This research was conducted in May – June 2022 at the Bratang Flora Park, Surabaya. Data obtained t...

Download PDF file
  • EP ID EP696972
  • DOI 10.47191/jefms/v4-i6-22
  • Views 112
  • Downloads 0

How To Cite

Namira Ufrida Rahmi, Cindy Cenora, Michella, Merry Tandias (2021). The Effect of Liquidity, Solvency, Financial Condition and Company Size on Going Concern Audit Opinion on the Property and Real Estate Sector Listed on IDX. Journal of Economics, Finance and Management Studies, 4(06), -. https://europub.co.uk/articles/-A-696972