Pengaruh Kinerja Keuangan Perusahaan, Reputasi Auditor Terhadap Opini Audit “Going Concern” Dengan Ukuran Perusahaan Sebagai Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Bei Tahun 2019 – 2021)
Abstract
This research aims to explore the correlation between financial performance, company size, and auditor reputation and going concern audit opinion. Sampling was carried out using a purposive sampling method, where the population that met certain criteria was selected as the sample. The object of this research is going concern audit opinion which is influenced by the company's financial performance, company size and auditor reputation. The research population consisted of 204 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2021 period. The research results show that the company's financial performance and auditor reputation have a negative influence on going concern audit opinion. Meanwhile, company size can significantly moderate the influence of financial performance variables on going concern audit opinion. This research confirms the application of agency theory in the context of the relationship between company size, financial performance, and auditor reputation and going concern audit opinion.
Keywords: Going Concern; Company Financial Performance; Auditor Reputation; Company Size
References
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Akbar, R., & Ridwan, R. (2019). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Reputasi KAP Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 286–303. https://doi.org/10.24815/jimeka.v4i2.12239
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Analia, A. P., & Puspaningsih, A. (2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company’s Financial Conditions on Going- concern Audit Opinions. Review of Integrative Business and Economics Research, 9(2), 115–127.
Angelia, N., & Toni, N. (2020). The Analysis of Factors Affecting Dividend Policy in Food and Beverage Sector Manufacturing Companies Listed in Indonesia Stock Exchange in 2015-2017. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 902–910. https://doi.org/10.33258/birci.v3i2.918.
Anugrah, A.H.S. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan,dan Struktur Aktiva Terhadap Struktur Modal pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia. Skripsi. Pekanbaru: Universitas Islam Riau.
Arumningtyas, D. P., & Ramadhan, A. F. (2019). Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure terhadap Audit Report Lag. Indicators : Journal of Economic and Business, 1(2), 141–153. https://doi.org/10.47729/indicators.v1i2.37
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164.
Dwirandra. (2019). The Effect of Profitability in Income Smoothing Practice with Good Corporate Governance and Dividend of Payout Ratio as a Moderation Variable. International Research Journal of Management, IT & Social Sciences, 12- 21.
Firdaus, Hendra. 2017. Determinasi Opini Audit Dengan Penekanan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akunransi, 2(2), 267-284
Ginting, E.R. (2018). Hukum Kepailitan Teori Kepailitan. Buku Kesatu. Jakarta: Sinar Grafika.
Hantono. (2020). The Effect of Audit Quality, Liquidity, Profitability and Firm Size on the Acceptance of Going Concern Opinion in Transportation Companies Listed in Indonesia Stock Exchange. Journal of Reseacrh in Business, Economics, and Education, 2(1), 265–272. http://e-journal.stie- kusumanegara.ac.id
Hardi. (2020). Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion. The Journal of Asian Finance, Economics and Business, 7(11), 169–176.
Hidayati, N. (2020). Pengaruh Faktor Keuangan Dan Faktor Non Keuangan Terhadap Pengungkapan Opini Going Concern: Ukuran Perusahaan sebagai variabel moderasi. Prosiding Seminar Nasional Pakar, 2(1), 1–7.
Hudayana, D.N. (2021). Pengaruh Kualitas Audit, Reputasi Auditor, Debt Default, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017- 2020. Skripsi. Ponorogo: Universitas Muhammadiyah Ponorogo.
Husna, A., & Satria, I. (2019). Effects of Return on Asset, Debt To Asset Ratio, Current Ratio, Firm Size, and Dividend Payout Ratio on Firm Value. International Journal of Economics and Financial Issues, 9(5), 50–54.
Ichsan, R. N., Suparmin, S., Yusuf, M., Ismal, R., & Sitompul, S. (2021). Determinant of Sharia Bank’s Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute (BIRCI- Journal): Humanities and Social Sciences, 4(1), 298–309.
Jensen, Michael C dan Meckling W.H. 1976. Theory of The Firm : Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3. Hal 305-360.
Jumriani. (2020). Analisis Rasio keuangan untuk Menilai Kinerja Keuangan pada PT. Telekomunikasi Indonesia, Tbk. Skripsi. Makassar: Universitas Muhammadiyah Makassar
Kelen, L. H. S., Liau, S. M., & Ole, F. X. H. D. (2022). Profitabilitas Sektor Manufaktur Di Bursa Efek Indonesia Selama Masa Pandemi Covid-19. Jurnal Proaksi, 9(3), 253–263. https://doi.org/10.32534/jpk.v9i3.2174
Kimsen, K., Pambudi, J. E., Alamsyah, S., & Komariah, K. (2022). The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017). Jurnal Keuangan dan Perbankan (KEBAN), 1(2), 21–
34. https://doi.org/10.30656/jkk.v1i2.4459
Malik, Dendi Kurnia (2023) Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Financial Distress (Kasus Pada PT. Garuda Indonesia, Tbk). Tesis. Universitas Siliwangi.
Maretta, A.L., Rispantyo, R., & Kristianto, D. (2020). Pengaruh Kondisi Keuangan Perusahaan Dan UkuranPerusahaan Terhadap Opini Audit Going Concern (Studi Kasus pada Perusahaan Pertambangan Subsektor Industri Batu Bara di Bursa Efek Indonesia Tahun 2015 - 2018). Jurnal Akuntansi dan Sistem Teknologi Informasi, 16(1), 1–8. https://ci.nii.ac.jp/naid/40021664856.
Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor Dan Disclosure Terhadap Pemberian Opini Audit Going Concern. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85.
Napitupulu, H. E., & Latrini, M. Y. (2022). Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern. E-Jurnal Akuntansi, 32(6) 1565. https://doi.org/10.24843/eja.2022.v32.i06.p13
Nariman, A. (2017). Pengaruh Faktor-Faktor Perusahaan, Prediksi Kebangkrutan Dan Reputasi Auditor Terhadap Penerimaan Opini Audit Terkait Going Concern. Jurnal Muara Ilmu Ekonomi dan Bisnis. 1(2), 33-45
Nathasya, E. N., Kencono Putri, N., & Restianto, Y. E. (2021). The Effect of Profitability, Company Size, Solvency, and Public Accounting Firm Size to Audit Delay on Mining Companies. Valid Jurnal Ilmiah, 18(1), 19–30.
Prasetyo, A. A. (2023). Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit. Jurnal Multiparadigma Akuntansi, V(1), 456–467.
Purnamasari, D. I., & Negara, H. K. S. (2019). The Effect of Auditor Reputation , Audit Tenure , and Firm Size on Audit Quality (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2017 Period). International Journal of Computer Networks and Communications Security, 7(6), 104–108.
Rachmadiyana. (2022). Pengaruh Kinerja Keuangan dan Good Corporate Governance Terhadap Opini Audit Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi. Naskah Publikasi Fakultas Bisnis Dan Ekonomika UII, 33(1), 1–12.
Salim, A. J. S. S (2020). Pengaruh Profitabilitas, Leverage, Firm Size, Dan Sales Growth Terhadap Financial Distress. Jurnal Paradigma Akuntansi, 2(1),262. https://doi.org/10.24912/jpa.v2i1.7154
Sarra, H.D., & Alamsyah, S. (2019). Pengaruh Reputasi Auditor, Ukuran Perusahaan, Audit Tenure dan Financial Distress Terhadap Pemberian Opini Audit GoingConcern pada Perusahaan Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2016. Competitive Jurnal Akuntansi dan Keuangan. 1(1), 40-56.
Setiawan, S., . R., Carolina, Y., & Hidayat, K. (2021). The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion. Kinerja: Journal of Business and Economics, 25(2), 205–216. https://doi.org/10.24002/kinerja.v25i2.4795
Sinurat, A., & Simbolon, R. (2022). Pengaruh Kualitas Audit Dan Kondisi Keuangan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020. Jurnal Pembangunan Ekonomi dan Keuangan Daerah, 23(1), 138–151.
Sugiharto, G.A., Utaminingtyas, T.H., & Handarini, D. (2022). Analisis Pengaruh Financial Distress, Debt Default, dan Profitabilitas Terhadap Opini Audit Going Concern. Jurnal Akuntansi, Perpajakan dan Auditing, 3(2), 498–513. https://doi.org/10.21009/japa.0302.14.
Sugiyono, P. D. (2018). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. CV Alfabeta.
Suwarji, S. F., Widyastuti, T., Sailendra, & Darmansyah. (2022). Determinan opini audit going concern dengan opini audit going concern tahun sebelumnya sebagai variabel moderasi pada perusahaan infrastruktur. Bullet : Jurnal Multidisiplin Ilmu, 1(6), 1291–1301. https://www.who.int/news-room/fact- sheets/detail/autism-spectrum-disorders
Tandiontong, Mathius. 2016. Kualitas Audit dan Pengukurannya. Bandung: Alfabeta
Triani, N. N. A., & Yanthi, M. D. (2020). The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia. Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019), 261–265. https://doi.org/10.2991/aebmr.k.200606.044
Wasita, P. A. A. (2019). Ukuran Perusahaan sebagai Variabel Pemoderasi Pengaruh Kinerja Keuangan terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi Dan Keuangan (Akuntabel), 14(1), 22–30.
Widiawati, H. S., & Nurdiwaty, D. (2021). Kajian Pengaruh Reputasi Auditor, Ukuran Perusahaan dan Rasio Keuangan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur di BEI. Jurnal Penelitian Manajemen Terapan (Penataran), 6(1), 82–92.
Widoretno, A. A. (2019). Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies. Journal of Economics, Business, and Government Challenges, 2(1), 49–57.
Winarta, W., & Kuntadi, C. (2022). Literature review: the Effect of Company Size, Company Growth, and Company Liquidity on Going Concern Audit Opinion. Dinasti International Journal of Economics, Finance & Accounting, 3(4), 430–437. https://doi.org/10.38035/dijefa.v3i4.1438
Wineh, S. (2020). Pengaruh Kinerja Keuangan dan Kondisi Keuangan Perusahaan terhadap Opini Audit Going Concern, pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Jurnal Manajemen, 15(1), 69–84.
Adhityan, O., & Taman, A. (2018). Pengaruh Ukuran Perusahaan, Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Opini Audit Going Concern. Jurnal Profita: Kajian Ilmu Akuntansi, 6(6)
Akbar, R., & Ridwan, R. (2019). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Reputasi KAP Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 286–303. https://doi.org/10.24815/jimeka.v4i2.12239
Amal, I., Auladi, T., Azizah, D., & Suwaji, D. W. (2019). Pengaruh Audit Delay, Reputasi Auditor TerhadapPenerimaan Opini Audit Going Concern. Jurnal Akademi Akutansi, 2(2), 93–103.
Analia, A. P., & Puspaningsih, A. (2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company’s Financial Conditions on Going- concern Audit Opinions. Review of Integrative Business and Economics Research, 9(2), 115–127.
Angelia, N., & Toni, N. (2020). The Analysis of Factors Affecting Dividend Policy in Food and Beverage Sector Manufacturing Companies Listed in Indonesia Stock Exchange in 2015-2017. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 902–910. https://doi.org/10.33258/birci.v3i2.918.
Anugrah, A.H.S. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan,dan Struktur Aktiva Terhadap Struktur Modal pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia. Skripsi. Pekanbaru: Universitas Islam Riau.
Arumningtyas, D. P., & Ramadhan, A. F. (2019). Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure terhadap Audit Report Lag. Indicators : Journal of Economic and Business, 1(2), 141–153. https://doi.org/10.47729/indicators.v1i2.37
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164.
Dwirandra. (2019). The Effect of Profitability in Income Smoothing Practice with Good Corporate Governance and Dividend of Payout Ratio as a Moderation Variable. International Research Journal of Management, IT & Social Sciences, 12- 21.
Firdaus, Hendra. 2017. Determinasi Opini Audit Dengan Penekanan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akunransi, 2(2), 267-284
Ginting, E.R. (2018). Hukum Kepailitan Teori Kepailitan. Buku Kesatu. Jakarta: Sinar Grafika.
Hantono. (2020). The Effect of Audit Quality, Liquidity, Profitability and Firm Size on the Acceptance of Going Concern Opinion in Transportation Companies Listed in Indonesia Stock Exchange. Journal of Reseacrh in Business, Economics, and Education, 2(1), 265–272. http://e-journal.stie- kusumanegara.ac.id
Hardi. (2020). Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion. The Journal of Asian Finance, Economics and Business, 7(11), 169–176.
Hidayati, N. (2020). Pengaruh Faktor Keuangan Dan Faktor Non Keuangan Terhadap Pengungkapan Opini Going Concern: Ukuran Perusahaan sebagai variabel moderasi. Prosiding Seminar Nasional Pakar, 2(1), 1–7.
Hudayana, D.N. (2021). Pengaruh Kualitas Audit, Reputasi Auditor, Debt Default, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017- 2020. Skripsi. Ponorogo: Universitas Muhammadiyah Ponorogo.
Husna, A., & Satria, I. (2019). Effects of Return on Asset, Debt To Asset Ratio, Current Ratio, Firm Size, and Dividend Payout Ratio on Firm Value. International Journal of Economics and Financial Issues, 9(5), 50–54.
Ichsan, R. N., Suparmin, S., Yusuf, M., Ismal, R., & Sitompul, S. (2021). Determinant of Sharia Bank’s Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute (BIRCI- Journal): Humanities and Social Sciences, 4(1), 298–309.
Jensen, Michael C dan Meckling W.H. 1976. Theory of The Firm : Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3. Hal 305-360.
Jumriani. (2020). Analisis Rasio keuangan untuk Menilai Kinerja Keuangan pada PT. Telekomunikasi Indonesia, Tbk. Skripsi. Makassar: Universitas Muhammadiyah Makassar
Kelen, L. H. S., Liau, S. M., & Ole, F. X. H. D. (2022). Profitabilitas Sektor Manufaktur Di Bursa Efek Indonesia Selama Masa Pandemi Covid-19. Jurnal Proaksi, 9(3), 253–263. https://doi.org/10.32534/jpk.v9i3.2174
Kimsen, K., Pambudi, J. E., Alamsyah, S., & Komariah, K. (2022). The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017). Jurnal Keuangan dan Perbankan (KEBAN), 1(2), 21–
34. https://doi.org/10.30656/jkk.v1i2.4459
Malik, Dendi Kurnia (2023) Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Financial Distress (Kasus Pada PT. Garuda Indonesia, Tbk). Tesis. Universitas Siliwangi.
Maretta, A.L., Rispantyo, R., & Kristianto, D. (2020). Pengaruh Kondisi Keuangan Perusahaan Dan UkuranPerusahaan Terhadap Opini Audit Going Concern (Studi Kasus pada Perusahaan Pertambangan Subsektor Industri Batu Bara di Bursa Efek Indonesia Tahun 2015 - 2018). Jurnal Akuntansi dan Sistem Teknologi Informasi, 16(1), 1–8. https://ci.nii.ac.jp/naid/40021664856.
Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor Dan Disclosure Terhadap Pemberian Opini Audit Going Concern. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85.
Napitupulu, H. E., & Latrini, M. Y. (2022). Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern. E-Jurnal Akuntansi, 32(6) 1565. https://doi.org/10.24843/eja.2022.v32.i06.p13
Nariman, A. (2017). Pengaruh Faktor-Faktor Perusahaan, Prediksi Kebangkrutan Dan Reputasi Auditor Terhadap Penerimaan Opini Audit Terkait Going Concern. Jurnal Muara Ilmu Ekonomi dan Bisnis. 1(2), 33-45
Nathasya, E. N., Kencono Putri, N., & Restianto, Y. E. (2021). The Effect of Profitability, Company Size, Solvency, and Public Accounting Firm Size to Audit Delay on Mining Companies. Valid Jurnal Ilmiah, 18(1), 19–30.
Prasetyo, A. A. (2023). Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit. Jurnal Multiparadigma Akuntansi, V(1), 456–467.
Purnamasari, D. I., & Negara, H. K. S. (2019). The Effect of Auditor Reputation , Audit Tenure , and Firm Size on Audit Quality (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2017 Period). International Journal of Computer Networks and Communications Security, 7(6), 104–108.
Rachmadiyana. (2022). Pengaruh Kinerja Keuangan dan Good Corporate Governance Terhadap Opini Audit Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi. Naskah Publikasi Fakultas Bisnis Dan Ekonomika UII, 33(1), 1–12.
Salim, A. J. S. S (2020). Pengaruh Profitabilitas, Leverage, Firm Size, Dan Sales Growth Terhadap Financial Distress. Jurnal Paradigma Akuntansi, 2(1),262. https://doi.org/10.24912/jpa.v2i1.7154
Sarra, H.D., & Alamsyah, S. (2019). Pengaruh Reputasi Auditor, Ukuran Perusahaan, Audit Tenure dan Financial Distress Terhadap Pemberian Opini Audit GoingConcern pada Perusahaan Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2016. Competitive Jurnal Akuntansi dan Keuangan. 1(1), 40-56.
Setiawan, S., . R., Carolina, Y., & Hidayat, K. (2021). The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion. Kinerja: Journal of Business and Economics, 25(2), 205–216. https://doi.org/10.24002/kinerja.v25i2.4795
Sinurat, A., & Simbolon, R. (2022). Pengaruh Kualitas Audit Dan Kondisi Keuangan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020. Jurnal Pembangunan Ekonomi dan Keuangan Daerah, 23(1), 138–151.
Sugiharto, G.A., Utaminingtyas, T.H., & Handarini, D. (2022). Analisis Pengaruh Financial Distress, Debt Default, dan Profitabilitas Terhadap Opini Audit Going Concern. Jurnal Akuntansi, Perpajakan dan Auditing, 3(2), 498–513. https://doi.org/10.21009/japa.0302.14.
Sugiyono, P. D. (2018). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. CV Alfabeta.
Suwarji, S. F., Widyastuti, T., Sailendra, & Darmansyah. (2022). Determinan opini audit going concern dengan opini audit going concern tahun sebelumnya sebagai variabel moderasi pada perusahaan infrastruktur. Bullet : Jurnal Multidisiplin Ilmu, 1(6), 1291–1301. https://www.who.int/news-room/fact- sheets/detail/autism-spectrum-disorders
Tandiontong, Mathius. 2016. Kualitas Audit dan Pengukurannya. Bandung: Alfabeta
Triani, N. N. A., & Yanthi, M. D. (2020). The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia. Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019), 261–265. https://doi.org/10.2991/aebmr.k.200606.044
Wasita, P. A. A. (2019). Ukuran Perusahaan sebagai Variabel Pemoderasi Pengaruh Kinerja Keuangan terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi Dan Keuangan (Akuntabel), 14(1), 22–30.
Widiawati, H. S., & Nurdiwaty, D. (2021). Kajian Pengaruh Reputasi Auditor, Ukuran Perusahaan dan Rasio Keuangan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur di BEI. Jurnal Penelitian Manajemen Terapan (Penataran), 6(1), 82–92.
Widoretno, A. A. (2019). Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies. Journal of Economics, Business, and Government Challenges, 2(1), 49–57.
Winarta, W., & Kuntadi, C. (2022). Literature review: the Effect of Company Size, Company Growth, and Company Liquidity on Going Concern Audit Opinion. Dinasti International Journal of Economics, Finance & Accounting, 3(4), 430–437. https://doi.org/10.38035/dijefa.v3i4.1438
Wineh, S. (2020). Pengaruh Kinerja Keuangan dan Kondisi Keuangan Perusahaan terhadap Opini Audit Going Concern, pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Jurnal Manajemen, 15(1), 69–84.
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2024-03-29
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