Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH PRIOR OPINION, COMPANY GROWTH, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN

Aulia Choirun Nisa (Universitas Pamulang)
Rudy Rudy (Universitas Pamulang)



Article Info

Publish Date
02 Feb 2023

Abstract

This study aims to obtain empirical evidence regarding the influence of Prior Opinion, Company Growth, and Corporate Governance Mechanisms on the provision of Going Concern Audit Opinions. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2016-2021, sampling using a purposive sampling method. From a population of 350 companies, there are a sample of 14 companies with a total of 84 observational data. The analysis technique used is descriptive statistical techniques and panel data regression with the help of Eviews version 12. The results of this study indicate that simultaneously Prior Opinion, Company Growth, and Corporate Governance Mechanisms have an effect on giving Going Concern Audit Opinions and partially Prior Opinions have an effect on giving Going Concern Audit Opinion. Meanwhile, Company Growth and Corporate Governance Mechanisms have no effect on giving a Going Concern Audit Opinion

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...