Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 2 (2022): Budapest International Research and Critics Institute May

Determinants of the Acceptance of Going Concern Audit Opinions

Aldrin Winata (Unknown)
Carmel Meiden (Unknown)
Sugi Suhartono (Unknown)
Yosef Dema (Unknown)
Prima Apriwenni (Unknown)

Article Info

Publish Date
14 Apr 2022

Abstract

A going concern audit opinion is an estimate in a firm's financial statements that can be used to determine whether a company is having trouble staying in business. In this study, the research object is a manufacturing business listed on the Indonesia Stock Exchange in the year 2018-2020. The sampling technique was based on the author's criteria and used a purposive sample approach. A total of 117 samples can be obtained as a result of the sample results. This study's findings reveal that audit quality, debt default, and opinion shopping all have a major impact on going-concern audit opinions.

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Journal Info
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Website

Abbrev

birci

Publisher

Budapest International Research and Critics University Journal

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...