Authors:

Dewa Ayu Nyoman Stari Dewi, Made Yenni Latrini

Abstract:

“Going concern audit opinion is an audit opinion to evaluate entity’s ability in maintaining the entity’s going concern. The aim of this research is to an earn empirical evidence in regard to the effect of the financial distress and debt default on going concern audit opinion. The population on this research was conducted on companies listed in the Indonesian Stock Exchange in the period 2012-2016. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 190 financial statements data observations, which consist of 38 listed manufactured companies in the Indonesian Stock Exchange in period 2012-2016. The analysis technique used was logistic regression. Based on the results, it can be concluded that financial distress has negative effect on going concern audit opinion and debt default has positive effect on going concern audit opinion. Keywords: financial distress, debt default, and going concern audit opinion.”

Keywords

financial distress, debt default, and going concern audit opinion.

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-36435

Published

2018-01-31

How To Cite

DEWI, Dewa Ayu Nyoman Stari; LATRINI, Made Yenni. Pengaruh Financial Distress dan Debt Default pada Opini Audit Going Concern.E-Jurnal Akuntansi, [S.l.], v. 22, n. 2, p. 1223-1252, jan. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-36435. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v22.i02.p15.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 22 No 2 (2018)

Section

Articles

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