PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN

نویسندگان

چکیده

The purpose of this study is to find out whether audit quality and lag can affect going concern opinions during the 2018-2020 period in property real estate sub-sector companies. This uses secondary data obtained from company auditor reports taken on Indonesia Stock Exchange website or www.idx.co.id. In study, there were 159 companies studied period. test results hypothesis used are logistic regression analysis which that does not opinion while affects opinion.

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ژورنال

عنوان ژورنال: Jurnal Ilmu Manajemen dan Akuntansi Terapan: JIMAT

سال: 2022

ISSN: ['2656-4440', '2086-3748']

DOI: https://doi.org/10.36694/jimat.v13i1.394