Pengaruh Debt Default , Firm Size , Dan Prior Opinion Terhadap Penerimaan Opini Going Concern
DOI:
https://doi.org/10.22219/jrak.v4i1.4930Abstract
The purpose of this study is to examine the effect of debt default, firm size, prior opinion on
acceptance of going concern audit opinion on companies listing on BEI. This type of research is
associative. The types and sources of data in this study are secondary data and Indonesia Stock
Exchange. Technique of taking data is done with documentation. The result of this research is
Debt Default have positive effect to the acceptance of going concern opinion, firm size does not
have an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.
Keywords: debt default, firm size, prior opinion, going concern opinion
Downloads
Downloads
Published
Issue
Section
License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
