Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
Vol. 1 No. 2 (2022): MARET 2022

Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan, Audit Lag Terhadap Opini Audit Going Concern

Nauval Nadzif (Program Studi Akuntansi, Universitas Dian Nuswantoro, Semarang, Indonesia)
Ngurah Pandji Mertha Agung Durya (Universitas Dian Nuswantoro, Semarang, Indonesia)

Article Info

Publish Date
25 Mar 2022

Abstract

The study aims to determine the effect of audit quality, debt ratio, firm size, and audit lag on going-concern audit opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample selection uses the purposive sampling method and obtained 492 samples. The sources of data used are secondary data. Debt ratio and audit lag significantly affects audit opinion based on logistic regression analyses using the SPSS 24.0 program. Meanwhile, audit quality and firm size do not affect going concern audit opinion.

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Journal Info
Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
Website

Abbrev

inov

Publisher

Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia SINERGI CENDIKIA

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan (Inovatif: JEMABK) (E-ISSN 2809-3720) is a media publication manuscript that contains the results of the Field Research applying peer-reviewed. Manuscripts published in the Inovatif: JEMABK includes the results of ...