JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

IMPLIKASI TERHADAP OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA EMITEN MANUFAKTUR DI INDONESIA

Saifudin Saifudin (Universitas Semarang (USM))
Aprih Santoso (Universitas Semarang (USM))
Ardiani Ika Sulistyawati (Universitas Semarang (USM))
Rahmanda Hasna Putri (Universitas Semarang (USM))

Article Info

Publish Date
30 May 2023

Abstract

This study aims to test and prove the effect of Audit Quality, Debt Ratio, Company Size, Audit Lag on Going Concern Audit Opinion in manufacturing companies that have been listed on the Indonesia Stock Exchange from 2017 to 2021. The financial statements tested are financial statements that have been through the auditing process by the Public Accounting Firm and the financial statements ending on 31 December. The research data was collected using the purposive sampling method by downloading data through the official IDX website. This study uses logistic regression analysis techniques. The results showed that the independent variables Debt Ratio and Audit Lag had a positive effect on Going Concern Audit Opinion. while the independent variables Audit Quality and Company Size do not have a positive effect on Going Concern Audit Opinion.

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Journal Info
JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Website

Abbrev

jaka

Publisher

Universitas Dian Nuswantoro

Subject

Economics, Econometrics & Finance

Description

JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal ...