Analisis Determinasi Opini Audit Going Concern

  • Alfan Harun Universitas Pembangunan Nasional Veteran Jakarta
  • Wisnu Julianto Universitas Pembangunan Nasional Veteran Jakarta
  • Retna Sari Universitas Pembangunan Nasional Veteran Jakarta
DOI: https://doi.org/10.37641/jiakes.v8i3.389
Keywords: audit opinion, financial distress, debt default, audit tenure

Abstract

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion.

Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure

Published
2020-12-18
How to Cite
Harun, A., Julianto, W., & Sari, R. (2020). Analisis Determinasi Opini Audit Going Concern. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 373 - 380. https://doi.org/10.37641/jiakes.v8i3.389
Issue
Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Section
Articles