PENERIMAAN AUDIT GOING CONCERN AKIBAT OPINI TAHUN SEBELUMNYA DAN KONDISI KEUANGAN TERDAFTAR DI BEI PADA SEKTOR ENERGI PERIODE 2018-2021

  • Angwyn Moses Varian Sinurat Mahasiswa, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Advent Indonesia
  • Jhon Rinendy Dosen Jurusan Akuntansi, Fakultas Ekonomi, Universitas Advent Indonesia

Abstract

This research has a purpose in giving the prove what are the impact from the previous opinion and the financial condition to the acceptance of going concern opinion. The data is collected based on company with energy sector that listed in BEI within 2018-2021, with the using of purposive sampling to obtain the suitable data. The data observation that meets the criteria 48 data from 12 companies. The testing that used in this research is the logistic regression analysis. The result of the research: 1. The going concern giving from the previous opinion will significantly influencing the acceptance of going concern opinion on to the next opinion. 2. The financial condition that faced by the company has a significant influence in the acceptance of going concern opinion.

Published
2022-11-29
How to Cite
Sinurat, A. M. V., & Rinendy, J. (2022). PENERIMAAN AUDIT GOING CONCERN AKIBAT OPINI TAHUN SEBELUMNYA DAN KONDISI KEUANGAN TERDAFTAR DI BEI PADA SEKTOR ENERGI PERIODE 2018-2021. Journal Transformation of Mandalika, E-ISSN: 2745-5882, P-ISSN: 2962-2956 , 3(4), 147-154. Retrieved from https://ojs.cahayamandalika.com/index.php/jtm/article/view/1155
Issue
Vol. 3 No. 4 (2022): JOURNAL TRANSFORMATION OF MANDALIKA
Section
Table of Contents