FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE

Tesa Yumaiza, Yunilma Yunilma, Novia Rahmawati — Thu, 30 Apr 2026 00:00:00 +0000

A going concern audit opinion is critical for stakeholders to evaluate an entity’s financial health and predict its ability to continue operations in the foreseeable future. This study aims to examine the factors that affect the accuracy of financial reporting with the audit opinion going concern as a moderation variable. The research methodology uses secondary data analysis from the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2020-2024, with a total of 60 samples obtained through purposive sampling methods from www.idx.co.id sites. Data analysis was carried out by logistic regression using SPSS 27. The results of the study show that profitability and liquidity have no effect on the accuracy of financial reporting, while solvency and company size have a positive effect on the accuracy of financial reporting. In addition, the going concern audit opinion is not able to moderate the influence between profitability and company size on the accuracy of financial reporting, but it is able to moderate the influence between liquidity and solvency on the accuracy of financial reporting.

EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY

Yasmin Nurfaadila, Deliana Deliana, Selfi Afriani, Rizki Syahputra — Thu, 30 Apr 2026 00:00:00 +0000

This study aims to examine the effect of audit rotation, audit committee, and auditor specialization on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs secondary data obtained from the companies’ annual reports and the official website of the Indonesia Stock Exchange. The sampling technique used is purposive sampling. Based on the predetermined criteria, 81 companies were selected as the sample with a five-year observation period, resulting in a total of 405 observations. Data were collected through the documentation method and analyzed using logistic regression with the assistance of SPSS version 27. The results indicate that audit rotation does not have a significant effect on audit quality. Meanwhile, the audit committee has a positive effect on audit quality. Auditor specialization also shows a positive and significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange.

Jurnal Kajian Akuntansi dan Auditing

FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE

EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY