Determinants of Going Concern Audit Opinions: Auditor Reputation Moderation in Indonesian Hospitality Sector
Keywords:
Debt Default, Company Growth, Solvency, Audit Delay, Going Concern Audit Opinion
Abstract
This study aims to empirically examine the influence of Debt Default, Company Growth, Solvency, and Audit Delay on the acceptance of the Going Concern audit opinion. It also evaluates the role of Auditor Reputation as a moderating variable in strengthening or weakening the relationship between the independent variables and the dependent variable. The population consists of all hotel, resort, and cruise ship companies listed on the Indonesia Stock Exchange during the 2019–2023 period, totaling 30 companies. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, with sample selection conducted using the census sampling technique. Data analysis was carried out using Eviews software. The results indicate that Debt Default (X1), Company Growth (X2), and Solvency (X3) have a positive and significant effect on Going Concern Audit Opinion (Y). Meanwhile, Audit Delay (X4) has a negative but insignificant effect. Furthermore, Auditor Reputation (Z) significantly moderates the relationship between Solvency (X3) and Going Concern Audit Opinion (Y) with a weakening moderation effect, but does not significantly moderate the effects of Debt Default (X1), Company Growth (X2), and Audit Delay (X4).
References
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Anggrayani, V., & Kuntadi, C. (2024). Pengaruh Opini Auditor, Reputasi Auditor Dan Pergantian Auditor Terhadap Audit Delay. Jurnal Media Akademik (JMA), 2(5), 1–16.
Azhar, A. H. F., & Hadiprajitno, P. T. B. (2023). Pengaruh Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, Dan Debt Default Terhadap Penerimaan Opini Audit Going Concern. Diponegoro Journal of Accounting, 12(4), 1–12.
Callais, T. (2021). How Much Money Carnival Corporation Lost in 2020. Cruzely.
Fahmi, F. D., & Halim, S. (2024). The Effect of Company Size , Company Growth , and Leverage on Going Concern Audit Opinions ( Empirical Study on Technology Companies Listed on the Indonesia Stock Exchange in 2019 – 2020 ). IRJEMS International Research Journal of Economics and Management Studies, 3(4), 192–206. https://doi.org/10.56472/25835238/IRJEMS-V3I4P126
Febrianti, L. M., & Suhartini, D. (2022a). Peran Audit Delay, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern : Reputasi Auditor Sebagai Variabel Moderasi. COSTING:Journal of Economic, Business and Accounting, 6(1), 400–412.
Febrianti, L. M., & Suhartini, D. (2022b). Peran Audit Delay, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern: Reputasi Auditor Sebagai Variabel Moderasi. JAPP: Jurnal Akuntansi, Perpajakan, Dan Portofolio, 2(2), 14–27.
Febriati, E., & Achmad, K. (2024). Pengaruh Kondisi Keuangan Terhadap Pemberian Opini Audit Going Concern Dengan Auditor Bereputasi Sebagai Variabel Moderasi. REAKSI: Reviu Akuntansi, Keuangan Dan Sistem Informasi, 3(1), 139–150.
Ferry, & Anggraeni, R. D. (2022). Pengaruh Good Corporate Governance, Likuiditas, dan Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Industrials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2020. Global Accounting : Jurnal Akuntansi, 1, 165–178.
Globe, J. (2020). Indonesian Tourism Buckles as Chinese Tourists Stop Coming. Jakarta Globe ID.
Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348
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Indriani, J. D., Mustaqmah, S. A., Kuliman, K., Petra, B. A., & Riani, V. (2022). Pengaruh Debt To Equity Ratio, Profitabilitas Dan Kualitas Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Jaksya: Jurnal Akuntansi Syariah, 2(1), 1–20. https://doi.org/10.26418/jaakfe.v8i1.40433
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Kimberli, K., & Kurniawan, B. (2021). Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. Jurnal Akuntansi, 13(2), 283–299. https://doi.org/10.28932/jam.v13i2.3901
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Malaquias, R. F., Junior, D. M. B., & Zambra, P. (2024). Do Investment Funds Audited by the Big Four Firms Exhibit Different Performances? Evidence from Brazil. Journal of Risk and Financial Management, 17(284), 1–11. https://doi.org/10.3390/jrfm17070284
Mayuna, V. (2020). Analisis Pengaruh Kualitas Audit, Likuiditas, Profitabilitas dan Solvabilitas terhadap Opini Audit Going Concern Pada Perusahaan Sub Sektor Makanan dan Minuman …. FIN-ACC (Finance Accounting), 5(8), 1234–1243.
Nur, A. M., Gasperz, J., & Usmany, A. E. M. (2023). Pengaruh pergantian auditor, opini audit, komite audit dan profitabilitas terhadap audit delay (studi empiris pada perusahaan manufaktur sub sektor food and beverage tahun 2018-2020). Kupna Akuntansi: Kumpulan Artikel Akuntansi, 3(2), 71–81. https://doi.org/10.30598/kupna.v3.i2.p71-81
Onoyi, N. J. (2024). Pengaruh Financial Distress, Opini Audit Dan Reputasi Auditor Terhadap Audit Delay. Journal of Islamic Accounting Competency, 4(1), 48–59. https://doi.org/10.30631/jisacc.v4i1.2295
Pakpahan, P. E., Fachrudin, F., & Satriawan, B. (2025). Pengaruh Cash Holding, Bonus Plan dan Ukuran Perusahaan terhadap Income Smoothing dengan Reputasi Auditor sebagai Variabel Moderating pada Indonesia Most Trusted Companies Tahun 2016-2022 Corporate Governance Perception Index. Jurnal Ilmiah Universitas Batanghari Jambi, 25(1), 71–75. https://doi.org/10.33087/jiubj.v25i1.4662
Pertiwi, E. P., & Nustini, Y. (2023). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern. NCAF: Proceeding of National COnference on Accounting & Finance, 5(5), 156–168. https://doi.org/10.32897/sikap.v2i2.79
Putra, A. E., & Saputra, D. (2024). The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion. Asia Proceedings of Social Sciences, 12(1), 83–87.
Putra, R. A. S., Astuty, W., & Sari, E. N. (2021). Pengaruh Kondisi Keuangan, Debt Default, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Jurnal Riset Akuntansi Dan Bisnis, 21(01), 1–14. https://doi.org/10.35129/simak.v19i01.177
Putri, R. P. E., & Helmayunita, N. (2021). Pengaruh Debt Default, Financial Distress Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going Concern (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2014-2018). Jurnal Eksplorasi Akuntansi, 3(1), 50–66. https://doi.org/10.24036/jea.v3i1.334
Rahma, F., & Sukirman. (2018). The Determinants that Affect the Acceptance of Going Concern Audit Opinion with Auditor Reputation as a Moderating Variable. Accounting Analysis Journal, 7(2), 87–94. https://doi.org/10.15294/aaj.v7i2.21267
Santoso, Y. H. (2022). Analisis Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sub Sektor Property Dan Real Estate Di Bursa Efek Indonesia (BEI). Jurnal FinAcc, 7(6), 790–799.
Sapitri, S. A., & Saputra, D. (2025). Pengaruh Sustainability Reporting Disclosure Index Dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Energy Yang Terdaftar Di Bursa Efek Indonesia. Journal Of Islamic Finance And Accounting Research, 4(1), 23–42. https://doi.org/10.25299/jafar.2025.20769
Satria, R. (2022). Pengaruh Current Ratio (Cr) Dan Debt To Equity Ratio (Der) Terhadap Return on Asset (Roa) Pada Pt Mayora Indah Tbk Periode 2009 – 2020. Scientific Journal Of Reflection : Economic, Accounting, Management and Business, 5(2), 440–447. https://doi.org/10.37481/sjr.v5i2.479
Setiawan, W., Masrullah, M., & Sahrullah, S. (2025). Pengaruh Audit Fee, Reputasi Auditor, Rotasi Auditor Terhadap Kualitas Audit Pada Perusahaan Perbankan Yang Terdaftar Di BEI. JEBI: Jurnal Ekonomi Dan Bisnis, 3(2), 389–400.
Sofyan, M., Askandar, N. S., & Mahsuni, A. W. (2019). Pengaruh Prediksi Kebangkrutan, Debt Default, Dan Kondisi Keuangan Terhadap Opini Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode Tahun 2016-2018. E-Jra, 08(01), 1–11.
Syamsuddin, F. R. (2023). Pengaruh Likuiditas, Ukuran Perusahaan dan Reputasi Auditor terhadap Opini Audit Going Concern. SEIKO : Journal of Management & Business, 6(1), 741–750. https://doi.org/10.37531/sejaman.v6i1.3007
Tonce, D. D. (2025). Jumlah Sanksi Administratif OJK di Pasar Modal Turun sepanjang 2024. Bisnis.Com. https://market.bisnis.com/read/20250108/7/1829744/jumlah-sanksi-administratif-ojk-di-pasar-modal-turun-sepanjang-2024
Utung, M. W., Pradnyani, N. L. P. S. P., & Artaningrum, R. G. (2025). The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay in Food and Beverage Subsector Manufacturing Companies Listed on the IDX in 2020-2023. Internasional Journal of PERTAPSI, 3(1), 1–10.
Wibowo, D. A., & Kusuma, D. I. (2024). Analisis Kondisi Keuangan Terhadap Pemberian Opini Audit Going Concern Dengan Reputasi Kap Sebagai Variabel Moderasi. Kajian Bisnis Sekolah TInggi Ilmu Ekonomi Widya Wiwaha, 32(1), 1–15.
Widhiastuti, N. L. P., & Kumalasari, P. D. (2022). Opini Audit Going Concern Dan Faktor-Faktor Penyebabnya. Jurnal Studi Akuntansi Dan Keuangan, 5(1), 121–138. https://doi.org/10.54964/liabilitas.v7i2.222
William Cipta Wijaya, & Haninun. (2025). Company Size Moderates Profitability, Solvency, Company Age on Audit Delay in the Technology Sector. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 3(1), 112–129. https://doi.org/10.61990/ijamesc.v3i1.451
Yusrizal, Y., Vivi, V., Tanjung, A. R., Sudarno, S., & Wati, Y. (2024). The Influence Of Profitability, Liquidity, Solvency And Auditor Reputation On Going Concern Audit Opinion In Service Companies Listed On The Indonesia Stock Exchange In 2018-2021. LUCRUM: Jurnal Bisnis Terapan, 4(1), 93–101.
Zalogo, E., Duho, Y. P., & Putri, A. P. (2022). Analisis Pengaruh Kualitas Auditor, Likuditas, Profitabilitas dan Solvabilitas terhadap Opini audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Owner, 6(1), 1101–1115. https://doi.org/10.33395/owner.v6i1.730
Alisa, I. R., & Rusvina, E. (2025). Company Complexity and Audit Delay : The Moderating Effect of Audit Committee Chair Accounting Expertise. International Journal of Digital Marketing Science, 2(1), 31–40.
Anggrayani, V., & Kuntadi, C. (2024). Pengaruh Opini Auditor, Reputasi Auditor Dan Pergantian Auditor Terhadap Audit Delay. Jurnal Media Akademik (JMA), 2(5), 1–16.
Azhar, A. H. F., & Hadiprajitno, P. T. B. (2023). Pengaruh Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, Dan Debt Default Terhadap Penerimaan Opini Audit Going Concern. Diponegoro Journal of Accounting, 12(4), 1–12.
Callais, T. (2021). How Much Money Carnival Corporation Lost in 2020. Cruzely.
Fahmi, F. D., & Halim, S. (2024). The Effect of Company Size , Company Growth , and Leverage on Going Concern Audit Opinions ( Empirical Study on Technology Companies Listed on the Indonesia Stock Exchange in 2019 – 2020 ). IRJEMS International Research Journal of Economics and Management Studies, 3(4), 192–206. https://doi.org/10.56472/25835238/IRJEMS-V3I4P126
Febrianti, L. M., & Suhartini, D. (2022a). Peran Audit Delay, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern : Reputasi Auditor Sebagai Variabel Moderasi. COSTING:Journal of Economic, Business and Accounting, 6(1), 400–412.
Febrianti, L. M., & Suhartini, D. (2022b). Peran Audit Delay, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern: Reputasi Auditor Sebagai Variabel Moderasi. JAPP: Jurnal Akuntansi, Perpajakan, Dan Portofolio, 2(2), 14–27.
Febriati, E., & Achmad, K. (2024). Pengaruh Kondisi Keuangan Terhadap Pemberian Opini Audit Going Concern Dengan Auditor Bereputasi Sebagai Variabel Moderasi. REAKSI: Reviu Akuntansi, Keuangan Dan Sistem Informasi, 3(1), 139–150.
Ferry, & Anggraeni, R. D. (2022). Pengaruh Good Corporate Governance, Likuiditas, dan Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Industrials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2020. Global Accounting : Jurnal Akuntansi, 1, 165–178.
Globe, J. (2020). Indonesian Tourism Buckles as Chinese Tourists Stop Coming. Jakarta Globe ID.
Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348
Hao, F., Xiao, Q., & Chon, K. (2020). COVID-19 and China’s Hotel Industry: Impacts, a Disaster Management Framework, and Post-Pandemic Agenda. International Journal of Hospitality Management, 90(August), 102636. https://doi.org/10.1016/j.ijhm.2020.102636
Indriani, J. D., Mustaqmah, S. A., Kuliman, K., Petra, B. A., & Riani, V. (2022). Pengaruh Debt To Equity Ratio, Profitabilitas Dan Kualitas Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Jaksya: Jurnal Akuntansi Syariah, 2(1), 1–20. https://doi.org/10.26418/jaakfe.v8i1.40433
Jacek, W. (2017). EBITDA vs. Cash Flows in Bankruptcy Prediction on the Polish Capital Market. European Financial and Accounting Journal, 12(2), 91–103. https://doi.org/10.18267/j.efaj.183
Kimberli, K., & Kurniawan, B. (2021). Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. Jurnal Akuntansi, 13(2), 283–299. https://doi.org/10.28932/jam.v13i2.3901
Liliani, P. (2021). Pengaruh Financial Distress, Debt Default, Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2017. Jurnal Bina Akuntansi, 8(2), 187–211.
Malaquias, R. F., Junior, D. M. B., & Zambra, P. (2024). Do Investment Funds Audited by the Big Four Firms Exhibit Different Performances? Evidence from Brazil. Journal of Risk and Financial Management, 17(284), 1–11. https://doi.org/10.3390/jrfm17070284
Mayuna, V. (2020). Analisis Pengaruh Kualitas Audit, Likuiditas, Profitabilitas dan Solvabilitas terhadap Opini Audit Going Concern Pada Perusahaan Sub Sektor Makanan dan Minuman …. FIN-ACC (Finance Accounting), 5(8), 1234–1243.
Nur, A. M., Gasperz, J., & Usmany, A. E. M. (2023). Pengaruh pergantian auditor, opini audit, komite audit dan profitabilitas terhadap audit delay (studi empiris pada perusahaan manufaktur sub sektor food and beverage tahun 2018-2020). Kupna Akuntansi: Kumpulan Artikel Akuntansi, 3(2), 71–81. https://doi.org/10.30598/kupna.v3.i2.p71-81
Onoyi, N. J. (2024). Pengaruh Financial Distress, Opini Audit Dan Reputasi Auditor Terhadap Audit Delay. Journal of Islamic Accounting Competency, 4(1), 48–59. https://doi.org/10.30631/jisacc.v4i1.2295
Pakpahan, P. E., Fachrudin, F., & Satriawan, B. (2025). Pengaruh Cash Holding, Bonus Plan dan Ukuran Perusahaan terhadap Income Smoothing dengan Reputasi Auditor sebagai Variabel Moderating pada Indonesia Most Trusted Companies Tahun 2016-2022 Corporate Governance Perception Index. Jurnal Ilmiah Universitas Batanghari Jambi, 25(1), 71–75. https://doi.org/10.33087/jiubj.v25i1.4662
Pertiwi, E. P., & Nustini, Y. (2023). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern. NCAF: Proceeding of National COnference on Accounting & Finance, 5(5), 156–168. https://doi.org/10.32897/sikap.v2i2.79
Putra, A. E., & Saputra, D. (2024). The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion. Asia Proceedings of Social Sciences, 12(1), 83–87.
Putra, R. A. S., Astuty, W., & Sari, E. N. (2021). Pengaruh Kondisi Keuangan, Debt Default, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Jurnal Riset Akuntansi Dan Bisnis, 21(01), 1–14. https://doi.org/10.35129/simak.v19i01.177
Putri, R. P. E., & Helmayunita, N. (2021). Pengaruh Debt Default, Financial Distress Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going Concern (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2014-2018). Jurnal Eksplorasi Akuntansi, 3(1), 50–66. https://doi.org/10.24036/jea.v3i1.334
Rahma, F., & Sukirman. (2018). The Determinants that Affect the Acceptance of Going Concern Audit Opinion with Auditor Reputation as a Moderating Variable. Accounting Analysis Journal, 7(2), 87–94. https://doi.org/10.15294/aaj.v7i2.21267
Santoso, Y. H. (2022). Analisis Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sub Sektor Property Dan Real Estate Di Bursa Efek Indonesia (BEI). Jurnal FinAcc, 7(6), 790–799.
Sapitri, S. A., & Saputra, D. (2025). Pengaruh Sustainability Reporting Disclosure Index Dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Energy Yang Terdaftar Di Bursa Efek Indonesia. Journal Of Islamic Finance And Accounting Research, 4(1), 23–42. https://doi.org/10.25299/jafar.2025.20769
Satria, R. (2022). Pengaruh Current Ratio (Cr) Dan Debt To Equity Ratio (Der) Terhadap Return on Asset (Roa) Pada Pt Mayora Indah Tbk Periode 2009 – 2020. Scientific Journal Of Reflection : Economic, Accounting, Management and Business, 5(2), 440–447. https://doi.org/10.37481/sjr.v5i2.479
Setiawan, W., Masrullah, M., & Sahrullah, S. (2025). Pengaruh Audit Fee, Reputasi Auditor, Rotasi Auditor Terhadap Kualitas Audit Pada Perusahaan Perbankan Yang Terdaftar Di BEI. JEBI: Jurnal Ekonomi Dan Bisnis, 3(2), 389–400.
Sofyan, M., Askandar, N. S., & Mahsuni, A. W. (2019). Pengaruh Prediksi Kebangkrutan, Debt Default, Dan Kondisi Keuangan Terhadap Opini Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode Tahun 2016-2018. E-Jra, 08(01), 1–11.
Syamsuddin, F. R. (2023). Pengaruh Likuiditas, Ukuran Perusahaan dan Reputasi Auditor terhadap Opini Audit Going Concern. SEIKO : Journal of Management & Business, 6(1), 741–750. https://doi.org/10.37531/sejaman.v6i1.3007
Tonce, D. D. (2025). Jumlah Sanksi Administratif OJK di Pasar Modal Turun sepanjang 2024. Bisnis.Com. https://market.bisnis.com/read/20250108/7/1829744/jumlah-sanksi-administratif-ojk-di-pasar-modal-turun-sepanjang-2024
Utung, M. W., Pradnyani, N. L. P. S. P., & Artaningrum, R. G. (2025). The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay in Food and Beverage Subsector Manufacturing Companies Listed on the IDX in 2020-2023. Internasional Journal of PERTAPSI, 3(1), 1–10.
Wibowo, D. A., & Kusuma, D. I. (2024). Analisis Kondisi Keuangan Terhadap Pemberian Opini Audit Going Concern Dengan Reputasi Kap Sebagai Variabel Moderasi. Kajian Bisnis Sekolah TInggi Ilmu Ekonomi Widya Wiwaha, 32(1), 1–15.
Widhiastuti, N. L. P., & Kumalasari, P. D. (2022). Opini Audit Going Concern Dan Faktor-Faktor Penyebabnya. Jurnal Studi Akuntansi Dan Keuangan, 5(1), 121–138. https://doi.org/10.54964/liabilitas.v7i2.222
William Cipta Wijaya, & Haninun. (2025). Company Size Moderates Profitability, Solvency, Company Age on Audit Delay in the Technology Sector. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 3(1), 112–129. https://doi.org/10.61990/ijamesc.v3i1.451
Yusrizal, Y., Vivi, V., Tanjung, A. R., Sudarno, S., & Wati, Y. (2024). The Influence Of Profitability, Liquidity, Solvency And Auditor Reputation On Going Concern Audit Opinion In Service Companies Listed On The Indonesia Stock Exchange In 2018-2021. LUCRUM: Jurnal Bisnis Terapan, 4(1), 93–101.
Zalogo, E., Duho, Y. P., & Putri, A. P. (2022). Analisis Pengaruh Kualitas Auditor, Likuditas, Profitabilitas dan Solvabilitas terhadap Opini audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Owner, 6(1), 1101–1115. https://doi.org/10.33395/owner.v6i1.730
Published
2026-01-14
How to Cite
Pasaribu, M. H., Erlina, & Sadalia, I. (2026). Determinants of Going Concern Audit Opinions: Auditor Reputation Moderation in Indonesian Hospitality Sector. International Journal of Economics, Business and Innovation Research, 5(01), 776-792. Retrieved from https://e-journal.citakonsultindo.or.id/index.php/IJEBIR/article/view/2820
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