Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol. 13 No. 1 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN

Sagala, Joyce Margaretha (Unknown)
Hutabarat, Francis (Unknown)

Article Info

Publish Date
28 May 2022

Abstract

The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit opinion.

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Journal Info
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Website

Abbrev

jimat

Publisher

STIE Totalwin Semarang

Subject

Economics, Econometrics & Finance

Description

JIMAT : Jurnal Ilmu Manajemen dan Akuntansi Terapan dalam publikasi berada pada bidang : - Manajemen - Manajemen Keuangan - Perilaku Organisasi dan Menajemen Sumber Daya Manusia - Manajemen Pemasaran - Manajemen Teknologi dan Inovasi - Manajemen Hubungan Industri - Strategi Manajemen - Sistem ...