Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Analisis Pengaruh Opini Audit Tahun Sebelumnya, Debt Default, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Tahun 2015-2019

Rachman, Ilma Huda (Unknown)
Subaki, Achmad (Unknown)
Rito, Rito (Unknown)

Article Info

Publish Date
31 Jan 2021

Abstract

This research aims to determine how the effect of the previous year's audit opinion, debt default, and opinion shopping on going concern audit opinion in manufacturing companies listed on the IndonesiaStock Exchange in 2015-2019. The sample used in this study were 12 manufacturing companies Thesample selection technique used was purposive sampling and the collection technique used in this studywas explanation. The results of this study indicate that the previous year's audit opinion has an effect ongoing concern audit opinion, debt default affects the going concern audit opinion, and opinion shoppinghas no effect on going concern audit opinion.

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...