KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Financial Distress, Company Growth, dan Firm Size Terhadap Opini Audit Going Concern

Pascalis Nicholaz Ignatio Saka (Institut Teknologi dan Bisnis Kalbis)
Sophia Andini (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study aims to analyze the effect of financial distress, company growth, and company size on ongoing concern audit opinion. Going concern audit opinion is an expression given by the auditor to an entity because the auditor doubted the sustainability of the company's business. In conducting sample selection, researchers used a purposive sampling method that obtained a sample of 36 companies from 180 observations. The data analysis method used in this study is logistic regression using Eviews version 9. The population in this study are all manufacturing companies of consumer goods sectors listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. Partial test results show that financial distress, company growth, and company size effected a going-concern audit opinion.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...