Jurnal Pajak dan Analisis Ekonomi Syariah
Vol. 1 No. 2 (2024): April : Jurnal Pajak dan Analisis Ekonomi Syariah

Faktor-faktor yang mempengaruhi Opini Audit Going concern: Ukuran Perusahaan, Profitabilitas dan Opini Audit tahun sebelumnya

Sahidal Sahidal (Universitas Islam Negeri Raden Intan Lampung)
Cris Kuntadi (Universitas Bhayangkara Jakarta Raya)

Article Info

Publish Date
29 Apr 2024

Abstract

This article discusses the variables that influence going concern audit opinions, including company size, profitability and previous year's audit opinion. Find out Finding out what elements influence the going concern audit opinion of a financial company is the goal here. This research uses qualitative research methods and library sources. This research investigates the relationship between the length of time between an audit opinion and receipt of a going concern opinion, as well as company size and profitability. This article's literature study reveals three things regarding going concern audit opinions: 1) company size is the main factor; 2) company profitability is an important factor; and 3) annual audit opinion is a previously influential factor.

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Journal Info
Jurnal Pajak dan Analisis Ekonomi Syariah
Website

Abbrev

JPAES

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Jurnal Pajak dan ...