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All Journal Infestasi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Online Insan Akuntan Accounting and Management Journal Jurnal Ilmu Komputer dan Bisnis Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Science juremi: jurnal riset ekonomi Jurnal Administrasi Kantor Akuntansi'45 EKONOMIKA45 Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research fundamental management journal
CARMEL MEIDEN
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Determinants of the Acceptance of Going Concern Audit Opinions Aldrin Winata; Carmel Meiden; Sugi Suhartono; Yosef Dema; Prima Apriwenni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4596

Abstract

A going concern audit opinion is an estimate in a firm's financial statements that can be used to determine whether a company is having trouble staying in business. In this study, the research object is a manufacturing business listed on the Indonesia Stock Exchange in the year 2018-2020. The sampling technique was based on the author's criteria and used a purposive sample approach. A total of 117 samples can be obtained as a result of the sample results. This study's findings reveal that audit quality, debt default, and opinion shopping all have a major impact on going-concern audit opinions.
Co-Authors Aldrin Winata Anastasya Arasy Celine Alexandra Charen Carolin Chika Sri Mulyati Dika Fuji Okta Dwita Maya Puspitasari Edy Sarwono Effendy, Vicky Gavriel Faith Nangoy Haposan Theodorus Hendrikkus Wijaya Komala Heri Heri Lianty Susanti Lieany Lieany Lina Tania Marcellina Valencia Margaretha Lionardi Matius Abraham Meidy Aurora Carsaria Ni Putu Eka Widiastuti Nishnurtia Razak Novia Angela ODELIA LAURENCIA Prima Apriwenni Rahmat Arafat Nasution Rendi Aprianto Rizka Alfian Rinaldi Roberto Josua F.Hasibuan Rommel Togatorop Sanchian Jennefer Sintong M Harahap Sugi Suhartono Suheriyatmono Tarigan, Arya Gina Theresia Renata Timothy Tanujaya Tri Sudjadmiko Winata Valentina Nusa Daton William Lim Yosef Dema