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All Journal Jurnal Ilmiah WUNY Jurnal Manajemen dan Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Research in Business, Economics, and Education Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Minfo Polgan (JMP) Jurnal Ekonomi dan Manajemen (JEKMA) Maqdis: Jurnal Kajian Ekonomi Islam International Journal of Economics and Management Research West Science Journal Economic and Entrepreneurship Neraca Manajemen, Akuntansi, dan Ekonomi
Eko Cahyo Mayndarto
Universitas Tama Jagakarsa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Manajemen dan Bisnis

 1 
THE EFFECT OF AUDIT QUALITY AND COMPANY'S FINANCIAL CONDITION ON GOING CONCERN AUDIT OPINION AT THE REGIONAL PUBLIC ACCOUNTING OFFICE OF DKI JAKARTA Eko Cahyo Mayndarto
JURNAL MANAJEMEN DAN BISNIS Vol 11 No 1 (2022): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2022)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v11i1.463

Abstract

The survival of the company is always associated with the ability of management to manage the company in order to survive. Going concern is the ability of a business unit to maintain its viability for a reasonable period of time, which is no more than one year from the date of the financial statements, and the role of the auditor is also responsible for the going concern audit report. Statistical tests are used to provide an overview and description of the variables to be studied. This analysis can also be seen from the average value (mean), standard deviation, variance, maximum, minimum, sum, range, kurtosis and skewness (skew of distribution). Therefore, in this study, information will be obtained about the relationship between variables after all data is collected, and will be processed and presented in the form of data tables. The results obtained from descriptive statistics cannot be used to find conclusions broadly. The influence of Audit Quality and the Company's Financial Condition simultaneously affects the Going Concern Audit Opinion at the Public Accounting Firm in DKI Jakarta. This is indicated by the value of Adjust R Square, which means that the dependent variable of Going Concern Audit Opinion is simultaneously influenced by the independent variables in this study, namely Audit Quality and Company Financial Condition. From the calculation results of the SPSS Version 25 program the influence of Audit Quality on Going Concern Audit Opinions shows the value of sig. In this study, the results of data analysis obtained R Square (R2), which means that the Going Concern Audit Opinion at the DKI Jakarta Public Accounting Firm is influenced by Audit Quality and the rest is influenced by other variables that are not included in this study.
Co-Authors Ach. Afin Aditya Djaini Agus Herwanto Andrew Shandy Utama Ariawan Ariawan Arum Ardianingsih Asri Ady Bakri Basiran Basiran Diana Novita Eva Purnamasari Fajar Wahyudi Utomo FARHAAN PRIYADI Fisy Amalia Hanifah Hanifah Helmi Ali Henny Merizawati Ida Harahap Insana, Dwi Rorin Mauludin JIDAN DWILAKSANA KHOIRUL ANAM Liliana Rizkidayanti Loso Judijanto Marce Sherly Kase Moch Anton Maulana Natasya Meifiani Sabarkita Sembiring Shilvie Nuriana Sri Hardianty Tri Endar Susianto Tuti Dharmawati Wati Rosmawati Wawan Supriyanto Winaria Lubis