The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions

Journal Title: Journal of Islamic Contemporary Accounting and Business - Year 2024, Vol 2, Issue 2

Abstract

This study aims to analyze the effect of bankruptcy prediction, company growth, and audit quality on the acceptance of going concern audit opinions. The research was conducted on cement sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study utilizes a sample of annual financial statements audited by independent auditors. Data collection was performed by downloading audited annual financial reports. The analysis employed SPSS version 26, using logistic regression and hypothesis testing. The results indicate that, individually, bankruptcy prediction, company growth, and audit quality have no significant effect on the acceptance of going concern audit opinions. Additionally, simultaneous testing reveals that these factors do not have a significant collective impact on the issuance of going concern audit opinions in cement sub-sector companies listed on the IDX for the period 2018-2022.

Authors and Affiliations

Muhamad Rivan Farizi Lia Dahlia Iryani May Mulyaningsih

Keywords

Related Articles

The Urgency and Practice of Governance And Accountability in Islamic Boarding School: Principal and Accountant Perception

Governance and accountability play an important role in supporting sustainability in Islamic Boarding Schools. This study aims to explore governance and accountability in Islamic Boarding Schools both in terms of urgency...

Analysis of Financial Performance and Financial Distress of Transportation Companies on the IDX Before and During the Covid-19 Pandemic

This study aims to determine the differences in financial performance as indicated by the profitability ratios, namely ROA, ROE and NPM, and the solvency ratio, namely DAR and DER. And also to analyze financial distress...

Financing-Limit Prediction Classifier in Islamic Bank Using Tree-Based Algorithms

Islamic banks are one of the financial institutions that has been proven to be the catalyst to end extreme poverty in the world. However, amid the massive development of Industry 5.0, research about technology adaptation...

Competencies of Shariah Auditors: Skills, Knowledge, and Challenges in Islamic Banking Practice

This study explore the competencies of Shariah auditors, which include technical skills (hard skills) such as understanding Shariah accounting standards and fiqh muamalah principles, as well as interpersonal skills (soft...

The Effect of Organizational Culture, Competence, Compensation, and Work Motivation on Employee Performance at Bank Syariah Indonesia Jepara Branch Office

This study aims to analyze and obtain empirical evidence regarding the effect of organizational culture, competence, compensation, and work motivation on employee performance in Bank Syariah Indonesia Sub-Branch Office J...

Download PDF file
  • EP ID EP761208
  • DOI 10.30993/jicab.v2i2.339
  • Views 41
  • Downloads 0

How To Cite

Muhamad Rivan Farizi Lia Dahlia Iryani May Mulyaningsih (2024). The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions. Journal of Islamic Contemporary Accounting and Business, 2(2), -. https://www.europub.co.uk/articles/-A-761208