Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Nana Umdiana Umdiana
Universitas Serang Raya
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Opini Opini Going concern di Sektor Pertambangan: Pengaruh Lag Audit, Opinion shopping, dan Kondisi Keuangan Denny Putri Hapsari Hapsari; Nana Umdiana Umdiana; Denny Kurnia Kurnia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11323

Abstract

This study aims to examine the influence of audit report lag, opinion shopping, liquidity ratio, and financial distress on going concern audit opinion in mining sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research adopts a quantitative descriptive approach using logistic regression analysis. The sample comprises 46 companies selected through purposive sampling, resulting in 230 observations. The findings reveal that audit report lag and liquidity ratio significantly influence going concern opinions. Audit lag has a positive effect, indicating that longer audit completion time increases the likelihood of receiving a going concern opinion. Conversely, liquidity shows a negative effect, implying that companies with stronger short-term debt-paying ability are less likely to receive such opinions. Meanwhile, opinion shopping and financial distress show no significant impact. This study highlights the importance of audit timeliness and financial health as key considerations in auditors’ going concern assessments. The findings offer implications for auditors and regulators to emphasize timing and financial ratios when evaluating a company's sustainability. Keywords: going concern opinion, audit lag, opinion shopping, liquidity, financial distress
Co-Authors Denny Kurnia Kurnia Denny Putri Hapsari Hapsari