Abstract
This research discusses the influence of independent commissioners, managerial ownership, and audit quality on accepting going-concern audit opinions. This research aims to determine the impact of independent commissioners, managerial ownership, and audit quality on the acceptance of going-concern audit opinions. The method used in this research is quantitative, and the data used is secondary data. The sampling technique was carried out using purposive sampling by considering specific criteria determined by the researcher. The population used in this research is industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period, data processing uses e-views 12 version. Based on the research results, it can be concluded that independent commissioner and managerial ownership variables influence the acceptance of going concern audit opinions. Meanwhile, audit quality does not affect the acceptance of going-concern audit opinions.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
