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All Journal Jurnal Ilmiah Pendidikan Scholastic Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Akuntansi dan Auditing Jurnal Bina Bangsa Ekonomika Jurnal Manajemen Dan Akuntansi Medan Jurnal Informatika Ekonomi Bisnis Cakrawala : Management Science Journal
Gina Septiana
Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.
Co-Authors Annisa Annisa Aris Prasetiyo Dela Desta Dewi, Aminar Sutra Dewi, Mike Kusuma Eka Khausnul Khatimah Hadli Lidya Rikayana Hidayati, Habibatul Hutagalung, Dini Erawati Ikhsan, Luci Yanul Lastri Anggi Fani Luci Yanul Ikhsan Meirina, Elsa Ningsi, Sepri Hati Pipi Agus Puspa Sari Rivandi, Muhammad Septiani, Andini Syafira, Maharani Intan Teddy Haryadi Wazirman, Wazirman Yannizar, Yannizar Zania, Tasha