Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi

Pengaruh Kualitas Audit, Kondisi Keuangan, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur di Sektor Industri Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia

Wilda Kamilia Fitri (Universitas Media Nusantara Citra)
Kurnia Indah Sumunar (Universitas Media Nusantara Citra)

Article Info

Publish Date
21 Jul 2023

Abstract

Business growth in Indonesia provides many innovations to increase the pace of the economy. In this case, not only to generate profits, but also to maintain the company's going concern. This study examines manufacturing companies in the food and beverage industry sector, which aims to determine the effect of audit quality, financial condition, and company size on going concern audit opinion. This research uses a quantitative approach with secondary data taken from the company's 2019–2022 financial statements. A total of 60 data samples were taken and processed using SPSS version 25. The data analysis technique used was descriptive statistical analysis and hypothesis testing through logistic regression analysis. The results of this study indicate that: (a) audit quality influences going-concern audit opinion. Meanwhile (b) financial condition and (c) company size have no effect on going concern audit opinion.

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Journal Info
Akuntansi: Jurnal Riset Ilmu Akuntansi
Website

Abbrev

Akuntansi

Publisher

Universitas Sains Dan Teknologi Komputer

Subject

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

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...