Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Primoso Pebrianto
Unknown Affiliation
Economics, Econometrics & Finance Education Other

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

Found 1 Documents
Search

 1 
Pengaruh Kualitas Audit, Prior Opinion, dan Pertumbuhan Perusahaan Terhadap Opini Going Concern Primoso Pebrianto; Ayatulloh Michael Musyaffi; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.07

Abstract

This study aims to explore the relationship between going concern audit opinion and audit quality, past opinion, and firm growth. Samples of 24 businesses and 72 sets of data were obtained from mining companies that were listed on the Indonesia Stock Exchange in 2020–2022 over the course of the three-year study period. For data analysis, logistic regression was used with SPSS version 29.  The findings demonstrated that going concern opinion is not impacted by audit quality or business progress, but rather is impacted by prior opinion.
Co-Authors Musyaffi, Ayatulloh Michael Tri Hesti Utaminingtyas