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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Journal of Economics, Business, & Accountancy Ventura Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Dinasti International Journal of Digital Business Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Formosa Journal of Science and Technology (FJST) Journal Research of Social Science, Economics, and Management Journal of Social Science Jurnal Penelitian Pendidikan Indonesia
Ratna Mappanyukki
Universitas Mercu Buana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Journal : Journal of Social Science

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The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable Fitra Hakiki; Ratna Mappanyukki
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.473 KB) | DOI: 10.46799/jss.v3i6.476

Abstract

A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore this research aimed to discover factors the receipt of going concern audit opinion with the firm size as a moderating variable and factors including independent commissioners, audit committee, and financial distress. Furthermore, the logistic analysis regression with the Eviews program was the hypothesis test used. The results of this study, the audit committee and financial distress had a notable effect towards going concern audit opinion, while independent commissioners had no impact. Firm size moderates the effect of the audit committee & financial distress on the opinion acceptance. However, it did not moderate the independent commissioners towards going concern opinion. Therefore, the results are useful for creditors and investors as a consideration before investing in the mining industry by assessing the company's financial condition related to its ability to continue going concern.
Co-Authors Ani Susilowati Dewi Indriyani, Dewi Eny, Nur Fitra Hakiki Kristiyanto Bayu Saputro Lisiani Lisiani Meisyarah, Wijdania Mutia Sari Muti’ah Muti’ah Nur Azizah Nur Eny Safitri, Vita Intan Saputro, Kristiyanto Bayu Sulistyono, Henry