Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange. The sample was selected by purposive sampling method, in order to obtain 1002 observations (company/yea...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2022-07-01
|
| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/20268 |
| _version_ | 1811189084652044288 |
|---|---|
| author | Edy Suprianto Ramadhani Rizal Rinardi |
| author_facet | Edy Suprianto Ramadhani Rizal Rinardi |
| author_sort | Edy Suprianto |
| collection | DOAJ |
| description | The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange. The sample was selected by purposive sampling method, in order to obtain 1002 observations (company/year). Data were analyzed using logistic regression analysis model. Based on the results of the analysis, it can be concluded that only the variables of previous year's audit opinion and opinion shopping have an effect on going concern audit opinion. While the variables of financial statement disclosure, debt default, and company size have no effect on going concern audit opinion. This indicates that it is important for the company to pay attention to the previous audit opinion to be able to obtain a going concern opinion from the auditor. |
| first_indexed | 2024-04-11T14:29:58Z |
| format | Article |
| id | doaj.art-7c1bc8539b17436cb162f74be54a7ffd |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-04-11T14:29:58Z |
| publishDate | 2022-07-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-7c1bc8539b17436cb162f74be54a7ffd2022-12-22T04:18:42ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522022-07-0111210.30659/jai.11.2.112-120Faktor-faktor Yang Mempengaruhi Opini Audit Going ConcernEdy Suprianto0Ramadhani Rizal Rinardi1Universitas Islam Sultan AgungUniversitas Islam Sultan Agung The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange. The sample was selected by purposive sampling method, in order to obtain 1002 observations (company/year). Data were analyzed using logistic regression analysis model. Based on the results of the analysis, it can be concluded that only the variables of previous year's audit opinion and opinion shopping have an effect on going concern audit opinion. While the variables of financial statement disclosure, debt default, and company size have no effect on going concern audit opinion. This indicates that it is important for the company to pay attention to the previous audit opinion to be able to obtain a going concern opinion from the auditor.http://jurnal.unissula.ac.id/index.php/jai/article/view/20268disclosure of financial statementsdebt defaultsize of the companyaudit opinion in the previous yearopinion shoppinggoing concern audit opinion |
| spellingShingle | Edy Suprianto Ramadhani Rizal Rinardi Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern Jurnal Akuntansi Indonesia disclosure of financial statements debt default size of the company audit opinion in the previous year opinion shopping going concern audit opinion |
| title | Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern |
| title_full | Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern |
| title_fullStr | Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern |
| title_full_unstemmed | Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern |
| title_short | Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern |
| title_sort | faktor faktor yang mempengaruhi opini audit going concern |
| topic | disclosure of financial statements debt default size of the company audit opinion in the previous year opinion shopping going concern audit opinion |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/20268 |
| work_keys_str_mv | AT edysuprianto faktorfaktoryangmempengaruhiopiniauditgoingconcern AT ramadhanirizalrinardi faktorfaktoryangmempengaruhiopiniauditgoingconcern |