Media Riset Akuntansi
Vol 9, No 1 (2019): FEBRUARI

FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN




Article Info

Publish Date
27 Jul 2022

Abstract

This study aims to determine the effect of debt default, company size, company growth, and the size of a public accounting firm on a going concern audit opinion. Secondary data used in this study, in the form of audits of mining companies listed on the Indonesia Stock Exchange for the period 2014 to 2017. Samples were obtained by purposive sampling method with the final number of 72 samples. This study uses logistic regression analysis as a hypothesis test with the SPSS 23 program application. Based on the results of research that has been done it can be concluded that debt default and company growth affect the going concern audit opinion, while the size of the company and the size of the public accounting firm does not affect the audit opinion going concern.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

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

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...