The Influence Of Corporate Governance Mechanisms, Company Growth, And Audit Quality On Going Concern Audit Opinions And Their Impact On Company Value(Empirical Study On Infrastructure, Transportation, And Logistics Companies In The Indonesia Stock Exchange Period 2019-2021)
DOI:
https://doi.org/10.59188/devotion.v5i2.696Keywords:
Governance Mechanism, Company Growth, Audit Quality, Going Concern Audit OpinionAbstract
Topo Da’a is one of sub-ethnic of Kaili tribe in Central Sulawesi, Indonesia. This This study aims to examine the influence of corporate governance mechanisms, company growth, and audit quality on going concern audit opinions and their impact on firm value in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange during the period 2019-2021. The research method used is quantitative descriptive with data analysis through descriptive statistics, classical assumption tests, regression analysis, and model feasibility tests. The analysis results show that the independent variables collectively have a significant effect on going concern audit opinions, but not significant on firm value. The results also indicate that going concern audit opinions do not have a significant direct impact on firm value. Partial test results show that audit quality has a negative and significant effect on going concern audit opinions, while other variables are not significant in influencing the level of going concern audit opinions or firm value. In conclusion, this study provides insights into the factors influencing going concern audit opinions and firm value, providing important implications for practitioners, policymakers, and researchers in the field of accounting and management.
Published
Issue
Section
License
Copyright (c) 2024 Yoshua
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
