Jurnal Akuntansi
Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020

PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN

Bambang Leo Handoko (Unknown)
Mahdi Kusuma (Unknown)

Article Info

Publish Date
30 Jun 2020

Abstract

This study aims to examine the effect of financial distress, debt default, and audit tenure on the acceptance of going concern audit opinion in the period 2015-2017. This study uses secondary data from manufacturing companies financial report which listed in Indonesian Stock Exchange, using purposive sampling method obtained 28 companies that are feasible so that the sample from the study amounted to 84 samples. Statistical tests were performed using SPSS ver 23.0 using logistic regression analysis. The results of this study show that financial distress variables have a significant negative effect while debt default and audit tenure have a positive effect on the acceptance of going-concern audit opinion.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...