PERTUMBUHAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP OPINI GOING CONCERN

Laras Pratiwi, Intan Rahayu

Abstract


Going concern is an assumption that the company will continue to exist and operate in the future. The survival of the company gives confidence that the company will not be liquidated in the short term. The company can survive for a long time if it has good performance. The survival of a company can be maintained if the company can maintain the stability of its business and continue to grow. One of the company's performance can be illustrated through the audited financial statements. This study aims to determine the effect of company growth on going concern opinion. The population in this study were all agricultural sector companies listed on the Indonesia Stock Exchange in 2015 until 2018. The sampling method in this study used purposive sampling, while the sample consisted of nine companies. Analysis of research data using logistic regression analysis. Based on the test results show that company growth does not effect on Going concern opinions on agricultural sector companies listed on the Indonesia Stock Exchange from 2015 to 2018.

 


Keywords


growth; going concern; agricultural sector companies;

References


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