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

Pengaruh Financial Distress, Pertumbuhan Perusahaan, dan Kualitas Audit Terhadap Opini Audit Going Concern

Ayang Novasya (Institut Teknologi dan Bisnis Kalbis)
Budi Kurniawan (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study discusses the effect of financial distress, company growth, and audit quality on going concern audit opinion. The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of samples used in this study were 39 companies with purposive sampling technique and the number of observations of research data obtained was 195. The method of data analysis was carried out using logistic regression analysis. The results of the study conclude that financial distress has a negative effect on going-concern audit opinion, company growth has a positive effect on going-concern audit opinion, and audit quality has no effect on going-concern audit opinion.

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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 ...