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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Yosevin
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Economics, Econometrics & Finance

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DETERMINANTS OF GOING CONCERN AUDIT OPINION ACCEPTANCE ON FINANCIAL SERVICE COMPANIES IN THE IDX Hamsyi, Nur Fitriana; Yosevin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.227 KB) | DOI: 10.32670/fairvalue.v4i8.1482

Abstract

Going concern describes the company's ability to maintain its business continuity in the future. The auditor can issue a going concern audit opinion if the company's condition is doubtful in its business continuity. This study analyzes the effect of the previous year's audit opinion, debt default, company size, company growth on the acceptance of going concern audit opinions on financial services companies listed on the Indonesia Stock Exchange. A total of 60 companies were obtained using purposive sampling within three years so that the data produced were 180 observations. Based on logistic regression with SPSS 24 analysis tool, it is proven that the previous year's audit opinion positively affects the acceptance of the business continuity audit opinion. While the defaulted debt, company size, company growth did not affect the acceptance of going concern audit opinion.
Co-Authors Hamsyi, Nur Fitriana