Determinasi Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2021)

نویسندگان

چکیده

This study aims to analyze the effect of profitability, leverage, audit lag, company size, and growth on acceptance going concern opinions in mining sector companies listed IDX 2019-2021. The selection sample this uses purposive sampling method with following criteria: during 2019-2021 period, that issue financial reports can be accessed present independent auditor period . As a result, data were obtained for 23 met these criteria. So if multiplied by 3 years, we get 69 data. research used is quantitative approach using logistic regression analysis. results are profitability size have negative Leverage has positive opinion Audit lag no

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ژورنال

عنوان ژورنال: Liabilities

سال: 2023

ISSN: ['2620-5866']

DOI: https://doi.org/10.30596/liabilities.v6i1.14552