Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Vol. 2 No. 4 (2025): Juni

THE INFLUENCE LEVERAGE, PRIOR OPINION AND FINANCIAL DISTRESS ON GOING CONCERN AUDIT OPINION

Qodri, Renaldi (Unknown)
Kurnia Krisna Hari (Unknown)
Fahmi, Muhammad (Unknown)
Ningsih, Nurul Hutami (Unknown)

Article Info

Publish Date
30 Jun 2025

Abstract

The purpose of this study was to determine the effect of leverage, prior opinion and financial distress on going concern audit opinions. This type of research is associative. The data used is secondary data taken from the annual reports of BUMN companies for 2019-2022. Method, the sample used is saturated sampling, and a total of 25 companies, so the total of sample for this study was 25 companies. The data collection technique is documentation. The method of data analysis in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that partially Leverage has an effect on the Going Concern Audit Opinion, Prior Opinion has an insignificant effect on the Going Concern Audit Opinion and Financial Distress has an insignificant effect on the Going Concern Audit Opinion.

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Journal Info
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Website

Abbrev

jakpg

Publisher

Yayasan Nuraini Ibrahim Mandiri

Subject

Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

urnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan (JAKPT) adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, ...