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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 102 Documents
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Does Financial Distress Moderate the Effect of Leverage and Profitability on Going Concern Audit Opinions? Heidy Paramitha Devi; Fatmawati, Ike Dian Nur; Sudrajat, Muhammad Agus; Wijaya, Anggita Langgeng
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026 - In Progress
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8561

Abstract

Abstract Purpose – To empirically test the effect of profitability and leverage on going concern audit opinion and the ability of financial distress as a moderating variable is the purpose of this study. Methods – 160 samples were selected by purposive sampling method on mining sector companies listed on the Indonesia Stock Exchange in 2021−2024 mining company financial statements used as secondary data were analyzed by the logistic regression analysis method. Findings - The results of this study indicate that profitability does not affect going-concern audit opinion, while leverage does not affect going-concern audit opinion. The findings in this study also state that financial distress is unable to moderate the effect of profitability on going-concern audit opinion and financial distress is unable to moderate the effect of leverage on going-concern audit opinion. Implications - This research can be used as one of the considerations for users of financial statements and company management in making decisions. This study has several limitations on the independent variables of the study which are limited to only two financial ratios and limitations on the object of research so that it is not generalizable to other sector companies. Originality – The novelty of this research is the addition of moderating variables. Whereas in previous studies it is still rare to use financial distress as a moderating variable. In addition, updates are made in the year of research and the object under study.
The Implications of ChatGPT Usage on Students’ Critical Thinking Skills and Academic Integrity Yulianti, Melia; Widiastuty, Erna
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026 - In Progress
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8619

Abstract

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Page 11 of 11 | Total Record : 102

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