Jurnal Ilmiah Akuntansi Kesatuan
Vol 8 No 3 (2020): JIAKES Edisi Desember 2020

Analisis Determinasi Opini Audit Going Concern

Harun, Alfan (Unknown)
Julianto, Wisnu (Unknown)
Sari, Retna (Unknown)

Article Info

Publish Date
18 Dec 2020

Abstract

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion. Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure

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Journal Info
Jurnal Ilmiah Akuntansi Kesatuan
Website

Abbrev

jiakes

Publisher

Institut Bisnis dan Informatika Kesatuan

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...