The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions

Authors

  • Muhamad Rivan Farizi Universitas Pakuan
  • Lia Dahlia Iryani Universitas Pakuan
  • May Mulyaningsih Universitas Pakuan

DOI:

https://doi.org/10.30993/jicab.v2i2.339

Keywords:

Bankruptcy prediction, Growth of company and Quality Audit, going concern audit opinion

Abstract

This study aims to analyze the effect of bankruptcy prediction, company growth, and audit quality on the acceptance of going concern audit opinions. The research was conducted on cement sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study utilizes a sample of annual financial statements audited by independent auditors. Data collection was performed by downloading audited annual financial reports. The analysis employed SPSS version 26, using logistic regression and hypothesis testing. The results indicate that, individually, bankruptcy prediction, company growth, and audit quality have no significant effect on the acceptance of going concern audit opinions. Additionally, simultaneous testing reveals that these factors do not have a significant collective impact on the issuance of going concern audit opinions in cement sub-sector companies listed on the IDX for the period 2018-2022.

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Published

2024-09-30

Issue

Vol. 2 No. 2 (2024): JICAB

Section

Articles

License

Copyright (c) 2024 The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions © 2024 by Muhamad Rivan Farizi, Lia Dahlia Iryani, May Mulyaningsih is licensed under CC BY-NC 4.0

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Journal of Islamic Contemporary Accounting and Business © 2023 by Tazkia Islamic University College is licensed under CC BY-NC 4.0 

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