Analysis Of Company Financial Performance (Liquidity, Profitability, And Leverage) On Going Concern Audit Opinions
Keywords:
company financial, Positively Affect, Going Concern OpinionsAbstract
This study aims to determine how financial performance affects the determination of going concern audit opinions in consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. This is a quantitative study using purposive sampling, resulting in 59 companies that met the criteria, for a total sample of 236 samples over the four-year study period.
The type of data used in this study is secondary data in the form of company annual financial reports for 2020-2023, which can be accessed through the official website of the Indonesia Stock Exchange. The data analysis method used in this study is logistic regression analysis. Data analysis was performed using the Statistical Product and Service Solution (SPSS) application, Version 24. The results of the study indicate that the financial performance of companies simultaneously affects the going concern audit opinion of manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2020-2023.
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