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.
Highlights
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 significance value is 0.702, which is greater than the significance level of 0.05 or 5%, it can be concluded that H4 is rejected, which means that company size does not significantly affect the provision of going concern audit opinion on the property and real estate sectors listed on the IDX for the period 2017-2019
The conclusions of this study are as follows: 1. Liquidity partially does not affect the provision of going concern audit opinion in the property and real estate sectors listed on the IDX for the period 2017-2019
Summary
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 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. The Secretary-General of the Indonesian Real Estate Company Association (REI) said in 2019 that the property industry only increased by less than 5%, or less than the national economic growth rate (mbisnis.com) This volatility is something to be concerned about in the future in terms of the company's viability. The variables that affect going concern audit opinion are investigated in this research These variables include liquidity, solvency, financial condition, and company size. According to the findings of a JEFMS, Volume 4 Issue 06 June 2021 www.ijefm.co.in study conducted by Byusi, Hafid, and Fatchan Achyani (2017), liquidity has an impact on the acceptance of going concern audit opinion; Lie, Christian, et al, (2016) found that liquidity did not affect the acceptance of going concern audit opinion
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