Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern: Likuiditas, Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan
DOI:
https://doi.org/10.59188/jurnalsostech.v2i12.516Keywords:
Likuiditas, Opini Audit Kelangsungan Hidup, Pertumbuhan Perusahaan, Profitabilitas, SolvabilitasAbstract
Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang mempengaruhi Opini Audit Going Concern, yaitu: Likuiditas, Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan, suatu studi literature audit. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Likuiditas berpengaruh terhadap Opini Audit Going Concern; 2) Profitabilitas berpengaruh terhadap Opini Audit Going Concern; 3) Solvabilitas berpengaruh terhadap Opini Audit Going Concern; 4) Pertumbuhan Perusahaan berpengaruh terhadap Opini Audit Going Concern.
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