OPINI AUDIT GOING CONCERN: MENGURAI FAKTOR YANG MEMPENGARUHI

  • Marhamah marhamah Sekolah Tinggi Ilmu Ekonomi Semarang
  • Ariyani Indriastuti Sekolah Tinggi Ilmu Ekonomi Semarang

Abstract

A going concern audit opinion is issued by auditors to determine whether a company can sustain its operations. Auditors are responsible for evaluating whether there is significant doubt about the entity's ability to continue as a going concern.

Research findings indicate that financial condition has a significant influence on the going concern audit opinion, whereas company size and auditor reputation do not have a significant impact. Auditors should consider management policies, auditor experience, and corporate governance factors when determining a going concern audit opinion.

Published
2024-12-25
How to Cite
marhamah, M., & Indriastuti, A. (2024). OPINI AUDIT GOING CONCERN: MENGURAI FAKTOR YANG MEMPENGARUHI. JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen Dan Akuntansi, 6(2), 31-41. https://doi.org/10.33747/capital.v6i2.235