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All Journal Economica: Jurnal Ekonomi Islam Jurnal Inovasi Bisnis (Inovbiz) Owner : Riset dan Jurnal Akuntansi Abditani : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi dan Finansial Indonesia Quantitative Economics and Management Studies Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Balanca : Jurnal Ekonomi dan Bisnis Islam Amsir Management Journal Agribusiness Journal
Neks Triani
(Orcid: 0000-0002-8843-9549) Universitas Sembilanbelas November Kolaka
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

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Audit Tenure and Auditor Reputation on the Going Concern Audit Opinion of Firms on the Indonesian Stock Exchange: Does Audit Quality Mediate? Nur’Illiyyien Nur’Illiyyien; Neks Triani; Kartini Kartini; Sri Sundari
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15668

Abstract

This research aims to investigate the impact of auditor reputation and audit duration on ongoing concern audit opinions through audit quality. The research sample consists of 17 manufacturing companies published between 2020 and 2024 on the Indonesia Stock Exchange (IDX). Logistic regression was used to analyze the data with the aid of of Smart Partial Least Square (SmartPLS) software. Based on the results of hypothesis testing, audit tenure has no effect on the issuance of a going concern audit opinion. On the other hand, auditor reputation has been proven to influence both the going concern audit opinion and the quality of the audit itself. However, audit quality does not affect the going concern audit opinion, nor does it mediate the relationship between audit tenure and auditor reputation on the opinion.
Co-Authors Ahmad Abbas Aminah Sagista Andi Ayu Frihatni Arizah, Ainun Arizal Hatam Arnadi Chairunnas Aulia Uswa Noor Khasanah Azzajjad, Muhammad Fath Bustang Bustang Dewi Satria Ahmar Elpa Parinding Gustia Hasrin Ikra Irsan Rahman, Irsan Kartini Kartini La Sisi Maha Radwan Mardiana Masitah Mohamad Ilham Muhammad Ihsan Andi Dagong Nur’Illiyyien Nur’Illiyyien Rahmat Ari. F Riad Afrillah Sabarudin Sasmita Nabila Syahrir Selfiana Marintin Paembonan Sundari, Sri Syahdar Baba Syahri Wahyuni Wa Ode Rayyani yasdin yasir Yuli Purbaningsih Zahra Wahyuni Zulkhar Naim