Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) Telaah Bisnis
Hidayatul Nikmah
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : International Journal of Economics Development Research (IJEDR)

 1 
The Influence of Financial Distress, Debt Default, Company Growth, and Company Size on The Going Concern Audit Opinion Hidayatul Nikmah; Atwal Arifin
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5125

Abstract

This study aims to analyze whether financial distress, debt default, company size, and company growth influence the going concern audit opinion. The population of this study consists of 56 companies in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022 that meet all the specified criteria. Secondary data from www.idx.co.id and relevant company websites were used for this research. The sampling technique employed was purposive sampling, resulting in a total sample size of 159 companies after adjustment with the purposive sampling criteria. Data collection was conducted through documentation methods using logistic regression analysis technique. The results of this study indicate that company growth significantly influences the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022, while financial distress, debt default, and company size do not affect the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022.
Co-Authors Atwal Arifin Rangga Dhia Majduddin Sri Widyaningsih