relation: https://eprints.untirta.ac.id/51292/
title: ANTESEDEN DAN KONSEKUEN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Keuangan yang terdaftar pada Bursa Efek Indonesia Periode 2019-2023)
creator: DAMAYANTI, AFILIA
subject: HF5601 Accounting
description: This research examines the antecedents and consequences of going concern opinions in financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The study focuses on the impact of financial distress, audit   committee, and audit report lag on the issuance of going concern opinions, as well as the subsequent effect of these opinions on auditor switching. Utilizing a quantitative approach, the research analyzes data from 88 financial companies, employing logistic regression to assess the relationships between the variables. The findings indicate that financial distress positively influences going concern   opinions, while the effectiveness of the audit committee doesn’t affect the going concern opinion. Additionally, longer audit report lags are associated with a higher likelihood of receiving going concern opinions. The study concludes that going concern opinions doesn’t affect auditor switching, highlighting the importance of financial health and governance in maintaining investor confidence
date: 2024
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/1/AFILIA%20DAMAYANTI-5552210117_Fulltext.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/3/AFILIA%20DAMAYANTI_5552210117_02.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/4/AFILIA%20DAMAYANTI_5552210117_03.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/5/AFILIA%20DAMAYANTI_5552210117_04.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/6/AFILIA%20DAMAYANTI_5552210117_05.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/7/AFILIA%20DAMAYANTI_5552210117_Ref.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/8/AFILIA%20DAMAYANTI_5552210117_Lamp.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/51292/17/AFILIA%20DAMAYANTI-5552210117_01.pdf
identifier:   DAMAYANTI, AFILIA  (2024) ANTESEDEN DAN KONSEKUEN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Keuangan yang terdaftar pada Bursa Efek Indonesia Periode 2019-2023).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.