Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, dan Audit Client Tenure Terhadap Opini Audit Going Concern

Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021

Abstract

This study examines the  financial condition of companies, company size, and tenure of audit clients. These will affect the going concern audit report. Building on previous research, this study aims to strengthen relationships or influences between variables. The purpose of writing this article is to hypothesize the effects between variables for further study. The results of this literature review article are his three hypotheses: 1) An entity's financial condition affects the  audit opinion on going concern; 2) Company size impacts going concern reporting; 3) Audits of tenured clients influence the opinion of going concern audits