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All Journal EKSPANSI Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Prameswari, Desty Villa
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Economics, Econometrics & Finance

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DETERMINAN OPINI AUDIT GOING CONCERN Nafsiyyah, Zakiyyatun Dea; Prameswari, Desty Villa; Sartika, Eka; Umyana, Ayu
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5317

Abstract

Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022. Financial statements are secondary data used in research with purposive sampling in determining and based on predetermined characteristics there are 78 companies. Quantitative becomes a research model using logistic regression so as to obtain results where previous period Audit Opinions have an impact on Going Concern Audit Opinions, while Audit Quality, Total Asset Turnover, Company Size, Company Growth, Debt To Equity, Debt To Asset have no impact on Going Concern Audit Opinions in food and beverage subsector manufacturing companies. Keywords: Debt To Asset, Debt To Equity, Audit Quality, Going Concern Audit Opinion, Previous Year Audit Opinion, Total Asset Turnover, Company Size
Pengaruh Kompleksitas Tugas dan Self-Efficacy terhadap Audit Judgment dengan Gender sebagai Variabel Moderasi Prameswari, Desty Villa
Jurnal KIAFE Vol. 3 No. 2 (2025): August 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i2.76618

Abstract

This study aims to examine the factors influencing audit judgment among auditors at the Inspectorate of West Kalimantan Province and the Inspectorate of Kubu Raya Regency by analyzing the effects of task complexity and self-efficacy with gender as a moderating variable. This research employs a quantitative approach with a causal comparative research design. The data used in this study are primary data collected through questionnaires distributed to auditors. The population consists of all auditors working at the Inspectorate of West Kalimantan Province and the Inspectorate of Kubu Raya Regency, with a final sample of 43 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach using WarpPLS 8.0 software. The results indicate that task complexity has a positive effect on audit judgment, self-efficacy has a positive effect on audit judgment, and gender moderates the relationship between task complexity and audit judgment as well as the relationship between self-efficacy and audit judgment. These findings suggest that individual factors and situational factors play an important role in shaping auditors’ judgment processes, particularly in government audit environments.
Co-Authors Eka Sartika, Eka Nafsiyyah, Zakiyyatun Dea Umyana, Ayu