SAR (Soedirman Accounting Review): Journal of Accounting and Business
Vol 7 No 1 (2022): June 2022

Factors Affecting The Acceptance of Going Concern Audit Opinions (Study on Companies Listed on IDX)

Saputra, Irvan Pratama (Unknown)

Article Info

Publish Date
28 Oct 2022

Abstract

This study aims to investigate the variables that affect how going concern opinions are received. The variables include audit quality, company size, and debt default. The research method is quantitative. The research population is companies in the property, real estate, and building construction sectors that are listed on the Indonesia Stock Exchange. The sampling method is purposive sampling and samples are taken 64 observation data. The study's findings demonstrate that audit quality has no impact on the likelihood of receiving going-concern audit opinions, whereas firm size has a positive impact on the likelihood of receiving going-concern audit opinions. Debt default has no impact on the likelihood of receiving going-concern audit opinions.

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Journal Info
SAR (Soedirman Accounting Review): Journal of Accounting and Business
Website

Abbrev

sar

Publisher

Universitas Jenderal Soedirman

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered ...