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: Kualitas Audit, Manajemen Laba, dan Mekanisme Corporate Governance

Shella Juniet Dubelta (Universitas Islam Negeri Raden Intan Lampung)
Cris Kuntadi (Universitas Bhayangkara Jakarta Raya)
Supaijo Supaijo (Universitas Islam Negeri Raden Intan Lampung)

Article Info

Publish Date
29 Apr 2024

Abstract

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.

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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 ...