The Influence of Previous Year Audit Opinions, Company Growth and Leverage on Going Concern Audit Opinions
Keywords:
Previous Year's Audit Opinion, Company Growth and Leverage, Going Concern Audit OpinionAbstract
A going concern audit opinion is an opinion issued by an auditor to ascertain whether the company can maintain its survival (IAPI, 2011). This research aims to determine the influence of the previous year's audit opinion, company growth and leverage on going concern audit opinion. This research method uses the Literature Study method, where the nature of the research is descriptive research. Literature study is a technique used to look for ideas or reference sources in research. The results obtained from this research are that the previous year's audit opinion has a positive effect on going concern audit opinion, company growth has a positive effect on going concern audit opinion and leverage has a positive effect on going concern audit opinion.
References
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Copyright (c) 2024 Michelle Hutagalung, Michelle Theresa Hutagalung, Ossy Afrielza, Pinta Almeg Yanti Ndraha, Dr. Deliana, S.E. Ak. M.Si. CA. (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
