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All Journal Jurnal Ilmu Komputer dan Informasi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Computatio : Journal of Computer Science and Information Systems Journal of Information Technology and Computer Engineering Petir IKRA-ITH ABDIMAS Journal on Education Jurnal TAMBORA JCPS (Journal of Current Pharmaceutical Sciences) Jurnal Kefarmasian AKFARINDO The Asia Pacific Journal Of Management Studies JURNAL USM LAW REVIEW Jurnal Scientia Jurnal Fokus Manajemen Bisnis Journal Zetroem Jurnal Planologi dan Sipil (JPS) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Insan Farmasi Indonesia Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Jurnal Multidisiplin Sahombu OKTAL : Jurnal Ilmu Komputer dan Sains Jurnal Migasian Journal of Electrical Engineering, Energy, and Information Technology Nusantara Journal of Multidisciplinary Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan EduInovasi: Journal of Basic Educational Studies Jurnal Manajemen dan Pendidikan Agama Islam J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab PESHUM Journal Juridisch
Ade Irawan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Social Sciences Transportation Other

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Journal : Journal on Education

 1 
Determinan Akuntan Publik dalam Memberikan Opini Audit Going Concern pada Perusahaan Jasa Sub Sektor Transportasi di Bei Periode 2019-2021 Fitrawansyah Fitrawansyah; Ade Irawan; Udin Saepudin; Inggil Rahmawati
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1403

Abstract

This study aims to determine the effect of the company's financial condition and debt default on the going concern audit opinions on transportation service companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This type of research is a quantitative research using secondary data that can be accessed from the personal website of a transportation sub-sector service company listed on the Indonesia Stock Exchange (IDX). This research uses the purposive sampling method, namely by taking samples from the population based on certain criteria. The research sample based on the criteria amounted to 12 companies with a research period of 3 years, so a total sample of 36 companies' financial statement data. The data analysis method used in this study is a statistical method using logistic regression equations. Data analysis begins with processing data with Microsoft Excel, then logistic regression testing is carried out using SPSS version 23 software. The results of this study indicate that the company's financial condition affects the going concern audit opinion; Debt default does not affect the going concern audit opinion; The company's financial condition and debt default simultaneously affect the going concern audit opinion.
Co-Authors Ade Silvina Afriansyah Afriansyah Agus Salim Mansyur Agustina Dyah Setyowati Ahmad Fauzan Rahman Alghifari Rasyid Zola Alwan Hadiyanto Arfan Dwi Madya Argya Fauziah Tansy Ariana Yunita Arin Novita Dewi Aryan Perdana Putra Asep Hidayat Ayu Adhita Damayanti Badrun Islami Baiq Hilda Astriana Carolus Rivaldo Conterius Chandrika Eka Larasati Chitra Hermawan Choirihi, Muchammad Ciptono Ciptono Devi Putri Ningsih Dhita Avdilla Dhiya Suci Auliyah Dina Aulia Rahmani Dita Ismaida Kurniawan Dita Putri Puspita Dwi Visti Rurianti Dyah Shinta Kusumaningtyas Efni Noor Salam Fabiola Bulimasena Luturmas Farhan Dwi Setiawan Fitra Andika Farse Fitrawansyah Fitrawansyah Fitri Imansyah Fitria Adestiani Fourus Huzanatul Abqoriyyah Fried Sinlae Gusmulyani Hendro Setyono Herminarto Nugroho Iffah Zahira Ikbal Eka Saputra Iktri Madrinovella Indrawati Inggil Rahmawati Jannus Marpaung Jeremiah Marvin Joko Triyanto Kukuh Sudarmanto Linda Fitriyani Listya Ningrum Lutpiyani Ningsih Maria Tresna Loga Mariam Ulfah Masuhan Maulita Melvi Melinda Miftha Sukma Adi Prajanati Mochammad Iqbal Ramadhan Muhamad Koyimatu Muhammad Dzaky Normansyah Muhammad Qubaisy Andiyantama Muhammad Saleh Musparlin Halid Nanda Eka Rindiati Nazwa Adelia Putri Nur Muhammad Arofiq Nurfiyah Nuridah, Siti Prinsislamsheeny Brilliantdianty Ebelaristra Putra, Teguh Adiyas R Wisnu Prio Pamungkas R. Wisnu Prio Pamungkas Rahmat Raihan Akira Rahmaputra Rakhel Lia Redi Ratiandi Yacoub Resista Vikaliana Reyven Ferdo Erlangga Riestiya Zain Fadillah Rika Rahmanita Rikki Afrizal Rosa Tipany Sahrul Sahrul Shalahuddin Shalahuddin Siti Ayu Rosida Siti Nuridah Stephanie Swastika Dwi Utami sulanjari, Sulanjari Surya Adinata Susanty, Meredita Tia Yulianti Udin Saepudin Weny Astuti Wildan Hamzah Nur Fadholi Wulandari Wulandari Yelita Anggiane Iskandar Yolanda Yolanda Yulia Rosdiana Dewi Zaenal Arifin Zahwa Erikamaretha