The The Effect Of Company Size , Company Growth , Solvability, And Profitability On Going Concern Audit Opinions In Mining Sector Companies Listed On The Idx In The Period 2021-2024

chiristia yanggita; Nina Purnasari; Rini Herliani

doi:10.63922/ijebir.v5i03.3775

chiristia yanggita PUI Finance and Sociotechpreneurship, Universitas Prima Indonesia
Nina Purnasari PUI Finance and Sociotechpreneurship, Universitas Prima Indonesia
Rini Herliani Universitas Negeri Medan

DOI: https://doi.org/10.63922/ijebir.v5i03.3775

Keywords: Company Size , Company Growth, Solvency, Profitability and Going Concern Opinion.

Abstract

This study aims to examine and analyze the influence of company size, company growth, solvency, and profitability on going concern opinions in mining sector companies listed on the IDX 2021-2024. This study uses quantitative research with a sample of 57 companies. The data analysis technique uses Multiple Linear Regression. The test results show partially using the T Test only Company Size and Profitability that influence the Going Concern Opinion while other variables namely Company Growth and Solvency do not affect the Going Concern Opinion. The simultaneous test results using the F Test show that Company Size, Company Growth, Solvency, and Profitability influence the Going Concern Opinion. Based on the R Square value, it shows the variability of the dependent variable (Going Concern Opinion) which can be explained by the variability of the Independent variables (Company Size, Company Growth, Solvency, and Profitability) of 16.3%.

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