https://jurnal.harapan.ac.id/index.php/JAK/issue/feed 2024-04-05T05:20:58+00:00 Ahmad Sani muhammadsani@gmail.com Open Journal Systems <p>Journal of Financial Accounting (JAK), is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by the Accounting Study Program, Faculty of Business Economics, Harapan University Medan. JAK is intended to be a journal for publishing articles that report the results of research on accounting and finance. JAK invites manuscripts in various topics but not limited to the functional areas of marketing management, financial management, strategic management, operations management, human resource management, e-business, knowledge management, management accounting, management control systems, information systems management, business, economics business, business ethics and sustainability, and entrepreneurship.</p> https://jurnal.harapan.ac.id/index.php/JAK/article/view/907 2024-04-05T05:20:58+00:00 Liza Novietta druzikha@gmail.com Dinar Ruzikha druzikha@gmail.com

<p><em>This study aims to determine the effect of disclosure, audit tenure and opinion shopping on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. In addition, this study also aims to determine whether company size is able to moderate the relationship between the independent variable and the dependent variable. This research is an associative study with a descriptive approach. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The data used in this study is secondary data accessed through www.idx.co.id. Data analysis used logistic regression analysis for disclosure hypotheses, audit tenure, opinion shopping and company size. Then the residual analysis for disclosure, audit tenure and opinion shopping on going concern audit opinion with company size as a moderating variable.</em></p> <p><em>The results of this study indicate that disclosure, audit tenure and company size do not have a significant effect on going concern audit opinion. While opinion shopping has a positive and significant effect on going concern audit opinion. The moderating variable, namely company size, is unable to moderate disclosure, audit tenure and opinion shopping on going concern audit opinion.</em></p>

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