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Khalita, Roselina
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Economics, Econometrics & Finance Education Other

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Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Khalita, Roselina; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.224 KB) | DOI: 10.47709/jap.v2i2.1995

Abstract

This research was conducted with the aim of examining the effect of company growth, financial distress, and disclosure on going concern audit opinion acceptance. This research was conducted using logistic regression method. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. Sampling with a total of 95 companies was carried out by using purposive sampling technique. While the analysis was carried out by descriptive statistical test and logistic regression test. Based on the data analysis conducted in this study, it can be concluded that company growth has no effect on going concern audit opinion acceptance. Financial Distress has a positive effect on going concern audit opinion acceptance. Disclosure has a negative effect on going concern audit opinion acceptance
Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Khalita, Roselina; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i2.1995

Abstract

This research was conducted with the aim of examining the effect of company growth, financial distress, and disclosure on going concern audit opinion acceptance. This research was conducted using logistic regression method. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. Sampling with a total of 95 companies was carried out by using purposive sampling technique. While the analysis was carried out by descriptive statistical test and logistic regression test. Based on the data analysis conducted in this study, it can be concluded that company growth has no effect on going concern audit opinion acceptance. Financial Distress has a positive effect on going concern audit opinion acceptance. Disclosure has a negative effect on going concern audit opinion acceptance
Co-Authors Challen, Auliffi Ermian