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All Journal KEUNIS Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Majalah Ilmiah Warta Dharmawangsa International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan
Ginting, Wenny Anggeresia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Effect of Audit Quality, Debt Ratio, Debt Default, Financial Distress on Going Concern Audit Opinions on Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2016-2019 Ginting, Wenny Anggeresia; Rendy, Rendy; Mansyur, Michelle Livia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3133

Abstract

The purpose of this study was to determine the effect of audit quality, debt ratio, debt default, financial distress on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. This research method is associative research. The population of this study were 51 Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. The research sample was 16 Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Data collection used literature review and documentation. Hypothesis testing is done by multivariate analysis using logistic regression. The results show that audit quality has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. The debt ratio has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Debt default has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Financial distress has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Audit quality, debt ratio, debt default, financial distress effect going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019.
Co-Authors Amalia, Reski Anwar, Jenny Celvina, Celvina Chen, Jesslyn Cia, Alicia Limcaryo Cintya, Cintya Dianto, Kelvin Dini, Siti Dwisyafitri, Jenny Indah Hantono Hantono, Hantono Hermina, Susan Cornelya Hutabalian, Hermanto Lorenza, Bella Lorenza, Cindy Malau, Yois Nelsari Manik, Indah Lidia Mansyur, Michelle Livia Maryadi, Dominikus Andreo Mas, Sania Surga Nasution, Siti Aisyah Pangemanan, Shane Anneke Purba, Ficky Marchfirmanto Rahmad Rahmad Rendy Rendy Sarumaha, Alfonsus Seliany, Seliany Sherlia, Bella Simamora, Monaliska Siregar, Melinda Sitorus, Bee Arlita Ade Putri Br. Susanto, Asen Telaumbanua, Desta Jess Wijaya Trito, Belthasar Siahaan