Social Sciences
4 years ago

Leverage positively influences going concern audit opinions in manufacturing companies.

JURNAL AKUNTANSI DAN AUDITING
THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION
Rizqah Hanie Pratiwi

Paper Summary

The study looked at how factors like audit lag, opinion shopping, leverage, and profitability affect the going concern audit opinion of manufacturing companies in Indonesia. They analyzed data from 26 companies over three years and found that leverage has a positive impact on the audit opinion. However, audit lag, opinion shopping, and profitability did not show significant effects on the audit opinion.

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