PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN  (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)

Indri Rahmawati; Darsono Darsono

PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)

*Indri Rahmawati - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Darsono Darsono - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): I. Rahmawati, and D. Darsono, "PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)," Diponegoro Journal of Accounting, vol. 11, no. 4, Jul. 2022. [Online]. Retrieved from :

How to cite (APA): Rahmawati, I., & Darsono, D. (2022). PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020). Diponegoro Journal of Accounting, 11(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093

How to cite (BCREC): Rahmawati, I., Darsono, D. (2022). PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020). Diponegoro Journal of Accounting, 11 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093

How to cite (Chicago): Rahmawati, Indri, and Darsono Darsono. "PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)." Diponegoro Journal of Accounting 11, no. 4 (2022): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093

How to cite (Vancouver): Rahmawati I, Darsono D. PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020). Diponegoro Journal of Accounting [Online]. 2022 Jul;11(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093.

How to cite (Harvard): Rahmawati, I., and Darsono, D., 2022. PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020). Diponegoro Journal of Accounting, [Online] Volume 11(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Rahmawati, Indri, and Darsono Darsono. "PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)." Diponegoro Journal of Accounting, vol. 11, no. 4, 12 Jul. 2022, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA35093,
    author = {Indri Rahmawati and Darsono Darsono},
    title = {PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN  (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)},
    journal = {Diponegoro Journal of Accounting},
  volume = {11},
    number = {4},
    year = {2022},
    keywords = {Financial condition, audit quality, debt default, firm size, audit lag, audit opinion going concern},
    abstract = { This research aims to test the influence of financial conditions, audit quality, debt default, firm size and audit lag on audit opinion going concerns in manufacturing companies The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2020. The purposive sampling method is used as a sampling method with certain criteria with a total sample of 277 samples. Based on the results of the study showed that variable financial conditions and audit lag had an significant positive effect on the opinion of audit going concern. The firm size variable had a significant negative effect on the audit of opinion going concern. The acquisition of audit quality variables has a insignificant negative effect on the opinion of audit going concern. The test results also showed that the default debt variable had an insignificant positive effect on the audit opinion going concern. },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093}
}

Refworks Citation Data :

@article{{DJA}{35093}, author = {Rahmawati, I., Darsono, D.}, title = {PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, DEBT DEFAULT, FIRM SIZE, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)}, journal = {Diponegoro Journal of Accounting}, volume = {11}, number = {4}, year = {2022}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/35093} }

Citation Format:

Abstract

This research aims to test the influence of financial conditions, audit quality, debt default, firm size and audit lag on audit opinion going concerns in manufacturing companies The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2020. The purposive sampling method is used as a sampling method with certain criteria with a total sample of 277 samples. Based on the results of the study showed that variable financial conditions and audit lag had an significant positive effect on the opinion of audit going concern. The firm size variable had a significant negative effect on the audit of opinion going concern. The acquisition of audit quality variables has a insignificant negative effect on the opinion of audit going concern. The test results also showed that the default debt variable had an insignificant positive effect on the audit opinion going concern.

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Keywords: Financial condition, audit quality, debt default, firm size, audit lag, audit opinion going concern

Article Info

Section: Articles

Language : ID

In Volume 11, Nomor 3, Tahun 2022