The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable
نویسندگان
چکیده

 A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore aimed discover factors receipt of going concern audit opinion with firm size as a moderating variable and including independent commissioners, committee, financial distress. Furthermore, logistic analysis regression Eviews program was hypothesis test used. The results study, committee distress had notable effect towards opinion, while commissioners no impact. Firm moderates & on acceptance. However, it did not moderate opinion. Therefore, are useful for creditors investors consideration before investing in mining industry by assessing company's condition related its ability continue concern.
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ژورنال
عنوان ژورنال: Journal of Social Science
سال: 2022
ISSN: ['2721-5202']
DOI: https://doi.org/10.46799/jss.v3i6.476