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All Journal Saraswati Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Majalah Ilmiah Bijak Jurnal Ilmiah Mahasiswa Pendidikan Geografi
Dewi Melati
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Humanities Astronomy Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Majalah Ilmiah Bijak

 1 
Elements Influencing Going Concern Audit Opinion on Manufacturing Corporations in Indonesia Melati, Dewi; Sihono, Agus
Majalah Ilmiah Bijak Vol. 21 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i1.3680

Abstract

This A going concern audit opinion is an audit opinion issued by an auditor to ensure whether the corporation can preserve its vicapability. Providing a going concern opinion is something that is not expected by the corporation because it can damage public trust and can even indicate bankruptcy. Meanwhile, for users of financial statements, going concern audit opinions are used as an initial warning to avoid errors in decision making. This watchfulness aims to re-verify empirically the clout of Profitability, liquidity, leverage and financial distress on going concern audit opinion. Purposive sampling method for sampling secondary data from the annual statements of 37 manufacturing corporations in the basic materials field listed on the Indonesia Stock Exchange for the watchfulness term 2020 - 2022. The data was analyzed executing binary logistic regression which was carried out in statistical analysis software. The outputs of this watchfulness denote that Profitability, liquidity, leverage and financial distress simultaneously clout going concern audit opinion. Then, leverage and financial distress have a positive clout on going concern audit opinion, while Profitability and liquidity have no clout on going concern audit opinion
Co-Authors Maulidian, Muhammad Okta Ridha Parantika, Asep Ramdani, Apri Sihono, Agus Thamrin Kamaruddin, Thamrin