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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
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Published: 22 March 2023

The Effect of Audit Report Lag, Leverage Ratio and Audit Tenure On Going Concern Audit Opinion: Empirical Study of Go Public Companies Listed on the Indonesia Stock Exchange in 2018-2020

Krishna Kamil, Muhammad Maksum

Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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doi

10.31014/aior.1992.06.01.498

Pages: 197-206

Keywords: Audit Report Lag, Leverage Ratio, Audit Tenure, Audit Opinion - Going Concern

Abstract

Purpose: The aim of this research is to determine the audit report lag, leverage ratio and audit tenure on going-concern and appropriate audit opinions on go public companies listed on the Indonesia Stock Exchange (IDX). Design/methodology/approach: Method of research used in this research is the exposure of facts on testing the application of audit report lag, audit tenure and leverage ratio on going concern audit opinion. Findings: The outcome of the research indicates that audit report lag and audit tenure have a significant positive effect on going concern audit opinion, but the leverage ratio has insignificant effect on going concern audit opinion. Practical implications: The consequences of these going concern audit opinion make distrust of stakeholders, so the going concern audit opinion needs to be minimized in order for all companies to be trusted in financial statement reports. Originality/value: Empirical Study on all go public companies listed on the Indonesia Stock Exchange in 2018-2020.

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