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All Journal Jurnal Akuntansi Bisnis Jurnal Ilmiah Wahana Akuntansi Asia Pacific Fraud Journal Journal of Contemporary Accounting Jurnal Riset Akuntansi Kontemporer Patria : Jurnal Pengabdian Kepada Masyarakat Perspektif Akuntansi E-Jurnal Akuntansi TSM Jurnal Indonesia Sosial Sains
Gracella Theotama
Universitas Kristen Satya Wacana
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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OPINI AUDIT GOING CONCERN INDUSTRI CONSUMER CYCLICAL: PERAN AUDIT TENURE DAN DEBT DEFAULT Gracella Theotama; Agitiara Berliana Ranjani; Shirley Wijaya
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3268

Abstract

This research aims to examine the influence of audit tenure and debt default on the issuance of going concern audit opinions. A quantitative approach was adopted for the secondary data samples. Previous studies have produced inconsistent findings. In this research, audit tenure is measured as the number of years since 2021, debt default is represented by the debt-to-equity ratio, and the going concern opinion is operationalized as a dummy variable. The company’s financial reports of 115 consumer cyclical corporations listed on IDX during the years 2021 to 2023 were analyzed. These companies were chosen through the application of purposive sampling. The results of the logistic regression test show that audit tenure negatively impacts going concern opinions. Conversely, debt default positively impacts going concern opinions.
Co-Authors Agitiara Berliana Ranjani Aprina Nugrahesthy Sulistya Hapsari Camelia Idriana Kurniadi Choironi Ardiyansyah David Adechandra Ashedica Pesudo Gideon Felix Gunawan Intiyas Utami Jean Stevany Matitaputty Lucky Lestiananda Mika Puspitasari Natasia Alinsari Puspitasari, Mika Samuel Martono Shirley Wijaya Wimar Angga Pradana Yefta Andi Kus Nugroho Yesaya Brian Syahputra Yeterina Widi Nugrahanti Yofinda, Samuel Putra Yohanes Yakobus Werang Kean