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

Muhamad Rivan Farizi; Lia Dahlia Iryani; May Mulyaningsih

doi:10.30993/jicab.v2i2.339

PUBLISHED

2024-09-30

ISSUE

Vol. 2 No. 2 (2024): JICAB

DOI

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

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.

KEYWORDS

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

How to cite

Muhamad Rivan Farizi, M. R. F., Lia Dahlia Iryani, L. D. I., & Mulyaningsih, M. (2024). The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions . Journal of Islamic Contemporary Accounting and Business, 2(2). https://doi.org/10.30993/jicab.v2i2.339

Muhamad Rivan Farizi, Muhamad Rivan Farizi, Lia Dahlia Iryani Lia Dahlia Iryani, and May Mulyaningsih. "The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions ." Journal of Islamic Contemporary Accounting and Business, vol. 2, no. 2, 2024, https://doi.org/10.30993/jicab.v2i2.339.

Muhamad Rivan Farizi, Muhamad Rivan Farizi, Lia Dahlia Iryani Lia Dahlia Iryani, and May Mulyaningsih. 2024. "The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions ." Journal of Islamic Contemporary Accounting and Business 2 (2). https://doi.org/10.30993/jicab.v2i2.339.

@article{MuhamadRivanFarizi2024,
  author  = {Muhamad Rivan Farizi, Muhamad Rivan Farizi and Lia Dahlia Iryani, Lia Dahlia Iryani and Mulyaningsih, May},
  title   = {The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions },
  journal = {Journal of Islamic Contemporary Accounting and Business},
  volume  = {2},
  number  = {2},
  year    = {2024},
  url     = {https://doi.org/10.30993/jicab.v2i2.339}
}

TY  - JOUR
AU  - Muhamad Rivan Farizi, Muhamad Rivan Farizi
AU  - Lia Dahlia Iryani, Lia Dahlia Iryani
AU  - Mulyaningsih, May
TI  - The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions 
JO  - Journal of Islamic Contemporary Accounting and Business
VL  - 2
IS  - 2
PY  - 2024
UR  - https://doi.org/10.30993/jicab.v2i2.339
ER  -

License

CC BY NC

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 License