Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Competitive Jurnal Akuntansi dan Keuangan
Wiranti, Adelia Putri
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
DETERMINANT AUDIT FACTOR AND ACCEPTANCE OF GOING CONCERN OPINIONS Wiranti, Adelia Putri; Amalia, Firda Ayu
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.12917

Abstract

This study aims to empirically test the effect of financial distress, auditor switching, and previous year's audit opinion on the receiving of going concern opinion. This study uses a purposive sampling technique with a sample size of 138 companies. Secondary data in the form of financial reports of property and real estate companies listed on the indonesia stock exchange in 2021-2022 are used as data sources. The data analysis technique is logistic regression. the results of this study indicate that the first hypothesis was rejected, with the variable financial distress having no effect on the variable of accepting the going concern audit opinion. the second hypothesis was rejected, with the auditor switching variable having no effect on the variable of accepting audit opinion going concern. the third hypothesis was accepted, with the previous year's audit opinion variable influencing the variable of receiving audit opinion going concern. 
Co-Authors Firda Ayu Amalia