Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Herfin Angelina
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Herfin Angelina; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine going concern audit opinion affected liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping to going concern audit opinion on banking industries. Variables used in the examination are liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping as the independent variables, also going concern audit opinion as the dependent variable. This research used manufacturing companies during the 2018-2020 with a total sample size of 129 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Logistic regression analysis is the analysis method used in this research. The results of this study indicates that leverage and audit delay have a positive significant effect on going concern audit opinion. Effectiveness of the audit committee has a negative and significant effect on going concern audit opinion. Liquidity, audit tenure and opinion shopping have no on going concern audit opinion.
Co-Authors Abdul Rohman