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All Journal Jurnal Ilmiah Dan Karya Mahasiswa
Adinda Zahwa Cynthia Andhanie
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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The Influence Of Audit Firm Size, Leverage, And Disclosure On Going Concern Audit Opinions Adinda Zahwa Cynthia Andhanie; Ni Nyoman Alit Triani
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.888

Abstract

Examining how audit firm size, leverage, and disclosure affect the issuing of going-concern audit opinions across sector-wide corporations listed on the Indonesia Stock Exchange during the year 2021 is the main goal of this study (IDX). This research adopts a quantitative methodology, incorporating three independent variables, specifically audit firm size, leverage, and voluntary disclosure levels, while the issue of going-concern audit opinions is the dependent variable under consideration. The results of the investigation show that the size of the audit firm has a favorable effect on the chance of issuing a going-concern opinion. Conversely, the leverage of the company does not show a statistically significant impact on whether going-concern opinions are issued. Furthermore, it is discovered that there is a bad correlation between the level of disclosure and the inclination to provide going-concern audit opinions.
Co-Authors Ni Nyoman Alit Triani