Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19
نویسندگان
چکیده
Covid-19 is a global health problem, including Indonesia. has had huge impaction theicountry's economyias well as the companies affected by it. Many experience financial distress and this also an impact on audit opinion received company. This study aims to examine effect of with SA 706. The sample obtained was 534 companies, using purposive sampling technique. data analysis technique in research logistic regression analysis. results show that Audit Standards (SA) theoretical implications can contribute empirical studies agency theory signal theory. practical implication it be taken into consideration decision makingbystakeholders company management.
 Keywords: Opinion; 706; Financial Distress; Covid-19.
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2021
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2021.v31.i10.p16