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All Journal Jurnal Penelitian Ekonomi dan Bisnis Jurnal Promosi Pendidikan Ekonomi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) TERRA : Journal of Land Restoration JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Revenue : Jurnal Ilmiah Akuntansi ABDIMAS Iqtishadia
Angraini, Dila
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion Annisa, Dea; Utami, Tri; Angraini, Dila
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p72-85

Abstract

The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.
Co-Authors Andini, Farah Annisa, Dea Arief, Salamun Budiarti Putri Uleng Dwi Wahyuni Ganefianti, Dwi Wahyuni Erwina , Erwina Herison, Catur Irawati, Wiwit Kurtusi, Achmad Sadam Maemunah Marulak Simarmata Menesi, Tika Wulandari Nurlaeli, Dedeh Qadarti Anjilni, Ratih Rustikawati Tri Utami