Influence Debt Defaults, Current Ratio, Return On Assets And Sales Growth On Acceptance Of Audit Opinion Going Concern Subsector Textiles And Garments

Authors

  • Windy Winata Universitas Prima Indonesia
  • Helmina Putri Bungsu Universitas Prima Indonesia
  • Helena Lestari Sibuea Universitas Prima Indonesia
  • Ramlan Am Silitonga Universitas Prima Indonesia
  • Benny Rojeston Marnaek Nainggolan Universitas Prima Indonesia
  • Dokman Marulitua Situmorang Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

DOI:

https://doi.org/10.22216/jit.v17i3.2509

Keywords:

Failure Debt, Ratio Fluent, ROA, Enhancements sales, Reception opinion going Concern for the Textile and Garment Subsector

Abstract

This research aims to make the textile and garment industry make a significant contribution to economic growth as well as creating sizable job opportunities, and industry this Also push enhancements investment in the And outside country. method data collection in this study was carried out by means of a documentation study which is technique collections with method, notes, gather, And learn data company related problem which currently researched. population used in study this is 43 financial statements of textile and garment companies listed on the Indonesia Stock Exchange with taking sample which based on consideration amount sample which meet the sample selection criteria of 10 companies with 3 years of observation so that the research sample obtained as many as 30 samples for research data DER.CR partially has a significant effect on GCAO in textile and sub-sector companies garment while ROA, SG partially have no significant effect on GCAO (Y) on company subsector textiles And garment so that Debt default, Current ratio, ROA And Sales growth simultaneously affects GCAO in textile subsector companies And garment.

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Published

2023-09-08

How to Cite

Winata, W., Bungsu, H. P., Sibuea, H. L., Silitonga, R. A., Marnaek Nainggolan, B. R., & Marulitua Situmorang, D. (2023). Influence Debt Defaults, Current Ratio, Return On Assets And Sales Growth On Acceptance Of Audit Opinion Going Concern Subsector Textiles And Garments. Jurnal Ipteks Terapan, 17(3), 638–644. https://doi.org/10.22216/jit.v17i3.2509

Issue

Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan

Section

Articles

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