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All Journal Competitive Jurnal Akuntansi dan Keuangan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam INTELEKTIVA Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Publikasi Ilmu Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Mohamad Zulman Hakim
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES Fachrul Yarangga Ardiansyah; Mohamad Zulman Hakim; Septian Aditya; Muhamad Rizal Sumarno; Irgy Minata
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.790

Abstract

This study examines the influence of profitability, leverage, liquidity, and independent commissioners on going concern audit opinions, with earnings quality as a mediating variable and company size as a moderating variable, in technology companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative approach with panel data regression analysis using the Fixed Effect Model on 11 technology companies with 44 observations. Secondary data were collected from annual reports and financial statements obtained from the official IDX website and company websites. The results indicate that profitability has a significant negative effect on going concern audit opinions, while leverage, independent commissioners, and liquidity do not significantly affect going concern audit opinions. Company size strengthens the effect of profitability but weakens the effects of leverage, independent commissioners, and liquidity on going concern audit opinions. Earnings quality mediates the relationships between independent commissioners and going concern audit opinions, and between liquidity and going concern audit opinions, but does not mediate the relationships between profitability and going concern opinions, nor between leverage and going concern opinions. These findings highlight that profitability and earnings quality play crucial roles in influencing auditor assessments of business continuity.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Aisyah Sholikhati Alfia Nur Azizah Alvina Anggraini Alviona Wulandari Anggun Munifatul Afifah Apriansyah Saputra Aprilliani Tri Wiyanti Audy Fiska Farah Diba Azizul Adha Azzahra Maharani Basuki Dara Dwi Kencana Desi Mardania Dewi Rachmania Dewi Rahmahwati Dhea Zatira Dinda Amelia Az Zahra Diva Septy Annisa Djenni Sasmita Dwi Fitriyani Elsa Audia Utami Eni Suharti Epekele Wisdom Esa Nur Oktafianis Fachrul Yarangga Ardiansyah Faiz Dzikrullah Feliana Wulansari Fitria Santi Gadis Ayu Rizky Darmala Gusti Amanutaqwa Hamdani Hamdani . Hamdani Hamdani Hanifah Muzhaffirah Hanifah Nur Azizah Hesty Erviani Zulaecha Hustna Dara Sarra Ika Wulandini Imam Hidayat Imas Kismanah Immawati, Siti Asriah Indra Gunawan Siregar Irgy Minata ISMAIL SYAM Karolina Kavnet Daeli Kimsen Lady Andriani Mikrad mikrad Mochammad Farid Fadillah Mohamad Vigu Gonzales Muhamad Agung Japalsyah Muhamad Rizal Sumarno Muhammad Khoirul Insan Muljadi Nabilah Aulia Azmi Naswa Zulfa Tuffahati Neneng Nurlaila Nurul Rahmania Pambudi, Januar Eky Pika Yolanda Pugorlillah Rasuan Nanda Pasiraja Putri Indriyani Putri Okta Andani Putri Rahayu Rara Andini Ratu Jaisy Aulia Arifudin Reni Anggraeni Reni Nasiatul Hamidah Rika Ristianti Rizki Amelia Roni Rustandi Samino Hendrianto Santiana Seleman Hardi Yahawi Selvy Aprilianty Septia Permatasari Septian Aditya Shafira Cahyani Wulandari Sifa Widiyana sigit budi santoso Silvi Fadillah Siti Chanifah Siti Nurhaliza Siti Salamah Sustari Alamsyah Syahla Lealany Syiva Salwa Yumna Tariq Tawfeeq Yousif Alabdullah Wati Yaramah Winda Rosa Permatasari Zalikha Adisty Putri Mustika