Value Relevance: Jurnal Akuntansi
Vol. 2 No. 1 (2024): Jurnal Value Relevance

Going Concern Audit Opinion for Indonesian Banking Companies

Junaedy (Universitas Yapis Papua)
Rosita Ibrahim (Universitas Yapis Papua)



Article Info

Publish Date
30 Jan 2024

Abstract

This research aims to determine the influence of company size, audit quality, profitability, and leverage ongoing concern audit opinion. This research analyzes banking companies listed on the Indonesia Stock Exchange for 2020-2022. The data used is secondary data from the company's annual financial reports. The population in this research is all banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, with the final observation sample obtained from 117 company years. The analysis technique used is Logistic Regression Analysis using the SPSS 22.0 program. The research results show that audit quality, profitability and leverage influence going concern audit opinion. The ability to explain going concern audits by the variables audit quality, profitability, and leverage is as big as 31.78%.

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Journal Info

Abbrev

vrja

Publisher

Subject

Description

Value-Relevance is a accounting journal publication containing articles in the fields of Financial Accounting, Management Accounting, Cost Accounting, Tax Accounting, Public Sector Accounting, Behavioral Accounting, Forensic Accounting, Sustainability Accounting, Multiparadigm Accounting, Accounting ...