Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Proceeding of National Conference on Accounting & Finance
Edwina Putri Pertiwi
Universitas Islam Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Faktor-faktor yang mempengaruhi opini audit going concern Edwina Putri Pertiwi; Yuni Nustini
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art18

Abstract

The purpose of this study is to analyze the relationship between profitability, company size, company growth, leverage, audit lag, audit tenure, debt default, financial distress and opinion shopping towards going concern audit opinion in manufacturing companies listedion Indonesia Stock Exchange (IDX) during the period of 2019-2021. In this study, the data used is the secondary data from annual reports that contains any informations needed this study and it use purposive sampling method to get the data. This study use profitability (ROA), company size (Ln. Total Assets), company growth (Tota Assets Ratio), leverage (DER), audit lag (the difference between the date of the financial statement and the audit report), audit tenure (how long time KAP cooperation with company), debt default (dummy variable), financial distress (Revised Altman bankruptcy) and opinion shopping (dummy variable) as independent variable and going concern audit opinion (dummy variable) as dependent variable. This study used 57 companies out from 513 total population. This study use binary logistic regression analysis method for data processing and analyzing. The results of this study show that profitability has a negative effect on going concern audit opinion. Audit lag, debt default and opinion shopping have a positive effect on going concern audit opinion. Company size, company growth, leverage, audit tenure and financial distress have no effect on going concern audit opinion.
Co-Authors Nustini, Yuni