Jurnal Computech & Bisnis (e-Journal)
Vol. 17 No. 1 (2023): Jurnal Computech & Bisnis (e-Journal)

The Influence of Company Finances on Receiving Going Concern Audit Opinions : Study of Mining Companies Listed on The IDX in 2016-2020

Gantina Tigusti (Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.)
Roro Endah Kumalasari (Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.)

Article Info

Publish Date
26 Jun 2023

Abstract

This study aims to determine the effect of the company's financial condition on the acceptance of going concern audit opinions in mining sector companies listed on the IDX in 2016 – 2020. The research method used in this study is a descriptive method with a quantitative approach. The population used in this study are mining companies listed on the IDX in 2016 – 2020, totaling 49 companies. The sampling technique used was purposive sampling, totaling 24 companies based on predetermined criteria. The data used in this study is secondary data in the form of the company's annual report. The results of the analysis of this study are (1) the company's financial condition has a negative effect on acceptance of going-concern audit opinion with a significant level of 0.001 <0.005, (2) the results of data processing through logistic regression show Y = -1.035 - 1.147, which means that if the financial condition is increased by one - unit, the going concern audit opinion value will likely decrease by -1.147.

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Journal Info
Jurnal Computech & Bisnis (e-Journal)
Website

Abbrev

jcb

Publisher

STMIK Mardira Indonesia Bandung

Subject

Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Library & Information Science

Description

The scope of this journal covering the field Computer, Technology and Business. Topic related to these fields can be information systems, informatics, product based knowledge, computer science, knowledge management, business and management, business IT, IT Governance, communication and marketing, ...