Nauval Nadzif
Program Studi Akuntansi, Universitas Dian Nuswantoro, Semarang, Indonesia

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Journal : Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan

Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan, Audit Lag Terhadap Opini Audit Going Concern Nauval Nadzif; Ngurah Pandji Mertha Agung Durya
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.658 KB) | DOI: 10.55983/inov.v1i2.118

Abstract

The study aims to determine the effect of audit quality, debt ratio, firm size, and audit lag on going-concern audit opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample selection uses the purposive sampling method and obtained 492 samples. The sources of data used are secondary data. Debt ratio and audit lag significantly affects audit opinion based on logistic regression analyses using the SPSS 24.0 program. Meanwhile, audit quality and firm size do not affect going concern audit opinion.