Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Aulia, Faiza Hikma
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Debt Default, Prior Loss, and Prior Opinion on Going Concern Audit Opinion Aulia, Faiza Hikma; Andayani, Wuryan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.183

Abstract

This study aims to empirically prove the effect of debt default, prior loss, and prior opinion on the acceptance of a going-concern audit opinion based on agency theory. This study applies a quantitative approach, involving samples of 204 infrastructure companies listed on the Indonesia Stock Exchange in 2020-2023, selected based on established criteria through purposive sampling. The results of the logistic regression analysis show that the default of debt does not affect the acceptance of a going-concern audit opinion. In contrast, prior loss and prior opinion have a significant positive impact on the acceptance of a going-concern audit opinion.
Co-Authors Wuryan Andayani