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All Journal Jurnal Ilmiah Wahana Pendidikan
Fanny Khamillah Hasim
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Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, dan Audit Client Tenure Terhadap Opini Audit Going Concern Fanny Khamillah Hasim; Tutty Nuryati; Uswatun Khasanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.668 KB) | DOI: 10.5281/zenodo.7781125

Abstract

This study examines the financial condition of companies, company size, and tenure of audit clients. These will affect the going concern audit report. Building on previous research, this study aims to strengthen relationships or influences between variables. The purpose of writing this article is to hypothesize the effects between variables for further study. The results of this literature review article are his three hypotheses: 1) An entity's financial condition affects the audit opinion on going concern; 2) Company size impacts going concern reporting; 3) Audits of tenured clients influence the opinion of going concern audits
Co-Authors Nuryati, Tutty uswatun khasanah