Pengaruh Kondisi Keuangan Size Company Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern

Windy Sabrina; Nur Huri Mustofa

doi:10.31958/ab.v4i1.10196

Pengaruh Kondisi Keuangan Size Company Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern

Authors

Windy Sabrina Universitas Islam Negeri Salatiga
Nur Huri Mustofa Universitas Islam Negeri Salatiga

DOI:

https://doi.org/10.31958/ab.v4i1.10196

Keywords:

Kondisi Keuangan, Size Company, Opini Tahun Sebelumnya, Opini Audit Going Concern

Abstract

This study aims to examine the effect of financial condition, company size, and audit opinion of the previous year on the acceptance of going concern opinions. The sample used in this study is companies registered in JII for the 2018-2022 period. Sampling using purposive sampling techniques and obtained 29 companies with an observation period of 5 years so that the total sample is 145 data. The results showed that the financial condition, company size, and audit opinion of the previous year simultaneously affect the acceptance of the going concern audit opinion. The financial condition and audit opinion of the previous year have a partial effect on the receipt of the going concern audit opinion. While the size of the company does not have a significant effect on the acceptance of going concern audit opinions

References

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Published

2024-01-31

How to Cite

Sabrina, W., & Mustofa, N. H. (2024). Pengaruh Kondisi Keuangan Size Company Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern. Al-Bank: Journal of Islamic Banking and Finance, 4(1), 83–94. https://doi.org/10.31958/ab.v4i1.10196

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Issue

Vol. 4 No. 1 (2024): January - June 2024

Section

Articles

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