Article Per Year (5 Year)
p-Index From 2020 - 2025
3.041
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Inayati, Nur Isna
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
The Influences of Profitability, Company Growth, Financial Condition, and Debt Default on Going Concern Audit Opinions Permana, Ghozy Agung; Setyadi, Edi Joko; Fakhruddin, Iwan; Inayati, Nur Isna
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.72172

Abstract

This research focuses on property and real estate companies in Indonesia, especially in the context of profitability, company growth, financial condition and debt default on going concern audit opinions. The aim is to evaluate the influence of these factors on going concern disclosures in audit opinions, thereby providing a deeper understanding for stakeholders in assessing the company's financial risk. This research uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. This research applies logistic regression analysis to test the proposed hypothesis. The results show that profitability and financial condition have a significant negative relationship with going concern as an audit opinion, while company growth and debt default do not show a significant relationship. This emphasizes the importance of financial factors in determining a company's business continuity
Co-Authors Anggi, Sevian Ani Kusbandiyah Budi Santoso, Selamet Eko Cahyani, Ikah Afri Damayanti, Desi Fitria Dewi, Putri Elvina Clarissa Dinda Permatasari, Dinda Dirgantari, Novi Eko Hariyanto Hadi Pramono Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Iwan Fakhruddin Kayana, Nabila Zulfa Klarasati, Titi Mudjiyanti, Rina Naelati Tubastuvi Nanda, Mayang Setia Pandansari, Tiara Pandansari4, Tiara Permana, Ghozy Agung Pratama, Bima Cinintya Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Roshaliya, Defi Santoso, Selamet Eko Budi Saraswati, Sinta Amalia Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri Sulistiyanti, Umi SURYO Budi Santoso Wahyu, Rizky Ananda Widayanti, Leni Widia Astuti Wikan Isthika, Wikan