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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Afie Firdayanti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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OPINI AUDIT GOING CONCERN : FAKTOR AUDITOR DAN FAKTOR NON AUDITOR Majidah Majidah; Afie Firdayanti
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1705

Abstract

The going concern audit opinion indicates the auditor doubts about the company business continuity which reflect in company’s financial statements. The study purpose to determine the effect of auditor factors (audit tenure and auditor’s industry specialization) and non-auditor factors (company size, funding decisions and institutional ownership) on going concern audit opinions on textile and garment sub-sector companies listed in the Indonesia Stock Exchange during period 2015-2019. Through the sampling criteria, 80 research samples were obtained. Data analysis using logistic regression because dependent variable has a nominal scale. The funding decision variable is a novelty in this study. However, what effects going concern audit opinion is only the auditor industry.
Co-Authors Majidah