{"id":"https://openalex.org/W2625765186","doi":null,"title":"PENGARUH KUALITAS AUDITOR, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","display_name":"PENGARUH KUALITAS AUDITOR, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","publication_year":2015,"publication_date":"2015-08-17","ids":{"openalex":"https://openalex.org/W2625765186","mag":"2625765186"},"language":"id","primary_location":{"id":"mag:2625765186","doi":null,"is_oa":false,"landing_page_url":"https://www.neliti.com/publications/71884/pengaruh-kualitas-auditor-likuiditas-solvabilitas-dan-profitabilitas-terhadap-op","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112410987","display_name":"Aria Masdiana Pasaribu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210125886","display_name":"Al-Azhar University","ror":"https://ror.org/03ewepe58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210125886"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Aria Masdiana Pasaribu","raw_affiliation_strings":["Universitas Al-Azhar Medan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Al-Azhar Medan","institution_ids":["https://openalex.org/I4210125886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5112410987"],"corresponding_institution_ids":["https://openalex.org/I4210125886"],"apc_list":null,"apc_paid":null,"fwci":1.2719,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.89585463,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"6","issue":"02","first_page":"71884","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.79830002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.79830002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.18289999663829803,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.008500000461935997,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/going-concern-opinion","display_name":"going concern opinion","score":0.8659999966621399},{"id":"https://openalex.org/keywords/auditor-quality","display_name":"auditor quality","score":0.9620000123977661},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9539999961853027},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.9990000128746033},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":1.0},{"id":"https://openalex.org/keywords/food-and-beverage-companies","display_name":"food and beverage companies","score":0.8429999947547913},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8080000281333923},{"id":"https://openalex.org/keywords/audit-opinion-determinants","display_name":"audit opinion determinants","score":0.7329999804496765}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8453660011291504},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7678755521774292},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7362719178199768},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7067089676856995},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6914759874343872},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.6303305625915527},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.6178999543190002},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.5969740748405457},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.43157997727394104},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.4208654761314392},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.41778939962387085},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23604780435562134},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.17001354694366455},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0695548951625824},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06881949305534363},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.046995192766189575},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2625765186","doi":null,"is_oa":false,"landing_page_url":"https://www.neliti.com/publications/71884/pengaruh-kualitas-auditor-likuiditas-solvabilitas-dan-profitabilitas-terhadap-op","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W22787588","https://openalex.org/W3004232035","https://openalex.org/W7217111502","https://openalex.org/W7221255177","https://openalex.org/W7218356528","https://openalex.org/W7215979789","https://openalex.org/W3196845267","https://openalex.org/W3026762785","https://openalex.org/W2969553424","https://openalex.org/W3160143853"],"abstract_inverted_index":{"This":[0,23,48],"research":[1,49],"is":[2,68],"aimed":[3],"to":[4,16,98,109],"emprirically":[5],"examines":[6],"the":[7,17,42,88,99,104,110],"influences":[8],"of":[9],"auditor":[10,89,120],"quality,":[11,90,121],"liquidity,":[12,122],"solvability":[13,105,123],"and":[14,32,46,77,92,124],"profitability":[15,93],"Going":[18,116],"Concern":[19,117],"Auditing":[20,118],"Opinion":[21],"(GCAO).":[22],"research\u2019s":[24],"populations":[25],"are16":[26],"companies":[27,34,53],"from":[28,73],"sub":[29],"sektor":[30],"food":[31],"drink":[33],"listed":[35],"in":[36],"Bursa":[37,74],"Efek":[38,75],"Indonesia":[39,76],"(BEI)":[40],"for":[41],"year":[43],"2011,":[44],"2012,":[45],"2013.":[47],"samples":[50],"were":[51],"15":[52],"or":[54],"45":[55],"observation":[56],"data":[57,65,70],"which":[58,66],"had":[59],"close":[60],"by":[61,81],"purposive":[62],"sampling.":[63],"The":[64,84],"used":[67],"secondary":[69],"that":[71,87],"acquired":[72],"it":[78],"was":[79],"analyzed":[80],"logistic":[82],"regression.":[83],"result":[85],"showed":[86],"liquidity":[91],"have":[94,106],"no":[95],"significant":[96],"influence":[97,108],"going":[100,111],"concern":[101,112],"opinion.":[102,113],"Whereas":[103],"signifcant":[107],"Keywords:":[115],"Opinion,":[119],"profitability.":[125]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2017-06-23T00:00:00"}