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Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

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Pengaruh Debt Default Terhadap Opini Audit Going Concern Dengan Komite Audit Sebagai Variabel Moderasi Salsabila, Tsalatsa Rahma; Pamungkas, Imang Dapit
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.636

Abstract

This study aims to analyze the effect of debt default on going concern audit opinions, moderated by the audit committee. The population used in this research comprises basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 40 companies and 117 research observations. The analytical methods using WarpPLS version 7.0. The findings indicate that debt default has a significant positive effect on going concern audit opinions. However, the audit committee is unable to moderate the relationship between debt default and going concern audit opinions.
Co-Authors Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ai’ni Rahma Dewi, Siska Aji Kusumah Ramdhani Amjad Ali Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Arum, Dwi Sekar Aryanto, Vincent Didiek Wiet Aurellia, Chela Diva Bagus Permana, Cahya Bambang Minarso, Bambang Christina Kesthi Kumara Danudara, Ananta Budhi Devina Putri Indra Satata Devina Putri Indra Satata Dian Indriana Hapsari Durya , Ngurah Pandji Mertha Agung Durya, Ngurah Pandji Mertha Agung Eka Putri Theresa Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam Ira Septriana, Ira Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kusuma, Sherawanti Permata Lilik Irawati LILIS SETYOWATI Maulana Ischaq Melati Oktafiyani Muhammad Rafi Raihan Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Salsabila, Tsalatsa Rahma Samsiah SANIA FATMAWATI SUKMA Sauwamah, Aswin Septriana , Ira Setiawan, Aries Sofi Angga Widiastuti Soni Agus Irwandi Sukmadi Sulastri, Anis Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Kinasih, Hayu Wisit Rittiboonchai Yobel, Marshelino Putra Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Yunitasari, Febby Ana Zidane Bertand Arya