The Influence of Previous Year Audit Opinions, Company Growth and Leverage on Going Concern Audit Opinions

Authors

  • Michelle Hutagalung Politeknik Negeri Medan Author
  • Michelle Theresa Hutagalung Politeknik Negeri Medan Author
  • Ossy Afrielza Politeknik Negeri Medan Author
  • Pinta Almeg Yanti Ndraha Politeknik Negeri Medan Author
  • Dr. Deliana, S.E. Ak. M.Si. CA. Politeknik Negeri Medan Author

Keywords:

Previous Year's Audit Opinion, Company Growth and Leverage, Going Concern Audit Opinion

Abstract

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

Halim, KI (2021). The Influence of Leverage, Previous Year's Audit Opinion, Company Growth, and Company Size on Going Concern Audit Opinions. Accounting Research & Journal, 164-173.

Hati, IP, & Rosini, I. (2017). The Influence of Previous Year Audit Opinions and Financial Conditions on Going Concern Audit Opinions. Journal of Applied Accounting and Taxation, 123-133.

Amelia, T. (2022). THE INFLUENCE OF FINANCIAL DISTRESS, DEBT DEFAULTS AND THE PREVIOUS YEAR'S AUDIT OPINION ON GOING CONCERN AUDIT OPINION. Journal of National Development Economics, 429-441.

AMRI, N.F. (2016, January 16). Company Growth. From www.e-akuntansi.com/percepatan-kompas/: https://www.e-akuntansi.com/perbangun-kompas/

Banias, W.E., & Kuntadi, C. (2022). The Influence of Audit Quality, Profitability, and Leverage on Going Concern Audit Opinions (Literature Review). Journal of Educational Management and Social Sciences, 80-88.

Fiskas. (nd). Understanding and Relationship to Agency Theory. From www.gramedia.com/literasi/theori-keagenan/#google_vignette: https://www.gramedia.com/literasi/theori-keagenan/#google_vignette

Halim, KI (2021). The Influence of Leverage, Previous Year's Audit Opinion, Company Growth, and Company Size on Going Concern Audit Opinions. Accounting Research & Journal, 164-173.

Himma, F. (2022, January 6). Leverage is: Definition, Types and Examples. From majoo.id/ Solusi/detail/leverage-jadi: https://majoo.id/ Solusi/detail/leverage-jadi

Juanda, A., & Lamur, T.F. (2021). AUDIT QUALITY, PROFITABILITY, LEVERAGE AND OWNERSHIP STRUCTURE ON GOING CONCERN AUDIT OPINION. Journal of the Academy of Accountancy, 270-287.

Naziah, R., & Nyale, MH (2022). The Influence of Profitability, Liquidity, Company Growth and Previous Year Audit Opinions on Acceptance of Going Concern Audit Opinions. Scientific Journal of Educational Sciences, July.

Widhiastuti, NL, & Kumalasari, PD (2022). PINI AUDIT GOING CONCERN AND ITS CAUSING FACTORS. Journal of Accounting and Financial Studies, 121-138.

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Published

2024-06-07

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Section

Articles

How to Cite

The Influence of Previous Year Audit Opinions, Company Growth and Leverage on Going Concern Audit Opinions. (2024). Prosiding Simposium Ilmiah Akuntansi, 1(1), 935-939. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/15

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