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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Qodri, Renaldi
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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THE INFLUENCE LEVERAGE, PRIOR OPINION AND FINANCIAL DISTRESS ON GOING CONCERN AUDIT OPINION Qodri, Renaldi; Kurnia Krisna Hari; Fahmi, Muhammad; Ningsih, Nurul Hutami
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2934

Abstract

The purpose of this study was to determine the effect of leverage, prior opinion and financial distress on going concern audit opinions. This type of research is associative. The data used is secondary data taken from the annual reports of BUMN companies for 2019-2022. Method, the sample used is saturated sampling, and a total of 25 companies, so the total of sample for this study was 25 companies. The data collection technique is documentation. The method of data analysis in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that partially Leverage has an effect on the Going Concern Audit Opinion, Prior Opinion has an insignificant effect on the Going Concern Audit Opinion and Financial Distress has an insignificant effect on the Going Concern Audit Opinion.
Co-Authors Kurnia Krisna Hari MUHAMMAD FAHMI Ningsih, Nurul Hutami