Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Yohana Ernawati
Sekolah Tinggi Ilmu Ekonomi Indonesia ,Surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI LITERATURE Yohana Ernawati; Lilis Ardini
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia's economic growth and development situation has a very immediate impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to earn and increase profits by considering the existing market share to maintain viability. The research was conducted to determine the factors significantly affecting the acceptance of a going concern audit opinion. The factors influencing the receipt of a going concern audit opinion include the reputation of the Public Accounting Firm, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature; that is, the research results are explained in one sentence. The analysis results show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.
Co-Authors Lilis Ardini