PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
This study aims to find out: (1) Effect of company size on profitability; (2) Effect of company growth on profitability; (3) Effect of company size on going- concern audit opinion; (4) Effect of profitability on going-concern audit opinion; (5) Effect of company growth on going- concern audit opinion. This research uses descriptive quantitative. The population in this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection techniques using purposive sampling. Samples used in this study were 14 companies from 22 companies registered in 2015-2017. Data analysis techniques use Partial Least Square (PLS). Based on the results of the study show that: (1) The size of the company has a positive and significant effect on profitability. This is indicated by the value of T- statistics of 4.407 (>1.97) and the original sample value of 0.509; (2) Company growth has a negative and not significant effect on profitability with a T-statistic value of 0.698 (<1.97) and an original sample value of 0.0611; (3) The size of the company has a positive and significant effect on the going concern audit opinion with a T-statistic value of 2.484 (> 1.97) and the original sample value of 0.388; (4) The growth of the company has a negative effect and is not significant towards the going concern audit opinion with the value of T-Statistics of 0.437 (<1.97) and the original sample value of -0.0554; (5) Profitability has a negative and significant effect on going-concern audit opinion with a T-statistic value of 3.328 (> 1.96) and an original sample value of -0.576.
Kata Kunci : Going Concern Audit Opinion, Profitability, Company Size, and Company Growth.Downloads
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