{"id":"https://openalex.org/W4390528366","doi":"https://doi.org/10.55324/josr.v3i1.1654","title":"The Influence of Leverage, Debt Default, Company Size, and the Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions","display_name":"The Influence of Leverage, Debt Default, Company Size, and the Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions","publication_year":2023,"publication_date":"2023-12-13","ids":{"openalex":"https://openalex.org/W4390528366","doi":"https://doi.org/10.55324/josr.v3i1.1654"},"language":"en","primary_location":{"id":"doi:10.55324/josr.v3i1.1654","doi":"https://doi.org/10.55324/josr.v3i1.1654","is_oa":true,"landing_page_url":"http://dx.doi.org/10.55324/josr.v3i1.1654","pdf_url":"https://ijsr.internationaljournallabs.com/index.php/ijsr/article/download/1654/1103","source":{"id":"https://openalex.org/S4387283647","display_name":"Journal Of Social Research","issn_l":"2827-9832","issn":["2827-9832","2828-335X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Social Research","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4390528366"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ijsr.internationaljournallabs.com/index.php/ijsr/article/download/1654/1103","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093642834","display_name":"Aldhanarisha Aldhanarisha","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Aldhanarisha Aldhanarisha","raw_affiliation_strings":["Universitas Mercu Buana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Mercu Buana","institution_ids":["https://openalex.org/I177671886"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5023342605","display_name":"Yudhi Herliansyah","orcid":"https://orcid.org/0000-0002-8775-7318","observed_orcids":["https://orcid.org/0000-0002-8775-7318"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yudhi Herliansyah","raw_affiliation_strings":["Universitas Mercu Buana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Mercu Buana","institution_ids":["https://openalex.org/I177671886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I177671886"],"apc_list":null,"apc_paid":null,"fwci":1.3168,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.79376012,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"3","issue":"1","first_page":"66","last_page":"75"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7182999849319458,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7182999849319458,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.25440001487731934,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.018799999728798866,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/going-concern-opinion","display_name":"going concern opinion","score":0.9089999794960022},{"id":"https://openalex.org/keywords/debt-default","display_name":"debt default","score":0.7129999995231628},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.7739999890327454},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9350000023841858},{"id":"https://openalex.org/keywords/audit-opinion-acceptance","display_name":"audit opinion acceptance","score":0.6740000247955322},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8090000152587891},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9700000286102295}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.742542028427124},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.7329270243644714},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.7061370015144348},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6920258402824402},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6697893738746643},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6361494064331055},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6353834867477417},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.4860837757587433},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.46125802397727966},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4342506527900696},{"id":"https://openalex.org/C69637215","wikidata":"https://www.wikidata.org/wiki/Q702362","display_name":"Default","level":2,"score":0.4342389404773712},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.42391979694366455},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.40890637040138245},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3258596360683441},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.1840713620185852},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1809406280517578},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.07689875364303589},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06529757380485535},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.05876609683036804},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55324/josr.v3i1.1654","doi":"https://doi.org/10.55324/josr.v3i1.1654","is_oa":true,"landing_page_url":"http://dx.doi.org/10.55324/josr.v3i1.1654","pdf_url":"https://ijsr.internationaljournallabs.com/index.php/ijsr/article/download/1654/1103","source":{"id":"https://openalex.org/S4387283647","display_name":"Journal Of Social Research","issn_l":"2827-9832","issn":["2827-9832","2828-335X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Social Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55324/josr.v3i1.1654","doi":"https://doi.org/10.55324/josr.v3i1.1654","is_oa":true,"landing_page_url":"http://dx.doi.org/10.55324/josr.v3i1.1654","pdf_url":"https://ijsr.internationaljournallabs.com/index.php/ijsr/article/download/1654/1103","source":{"id":"https://openalex.org/S4387283647","display_name":"Journal Of Social Research","issn_l":"2827-9832","issn":["2827-9832","2828-335X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Social Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4390528366.pdf","grobid_xml":"https://content.openalex.org/works/W4390528366.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W584095115","https://openalex.org/W2140452754","https://openalex.org/W2232730529","https://openalex.org/W2552716067","https://openalex.org/W2973956695","https://openalex.org/W3024589094","https://openalex.org/W3034575605","https://openalex.org/W3109303829","https://openalex.org/W4235977611","https://openalex.org/W4238827933","https://openalex.org/W4317612840"],"related_works":["https://openalex.org/W7219370851","https://openalex.org/W7160834822","https://openalex.org/W4386918455","https://openalex.org/W2810209359","https://openalex.org/W4313176053","https://openalex.org/W4404701799","https://openalex.org/W4289712310","https://openalex.org/W2913639192","https://openalex.org/W2898987349","https://openalex.org/W3022846796"],"abstract_inverted_index":{"This":[0,167],"study":[1],"investigates":[2],"the":[3,6,21,31,40,63,71,81,92,109,118,121,126,132,137,156,173,176,186,193,200],"factors":[4],"influencing":[5,91],"acceptance":[7,93,110,138,157,177],"of":[8,34,48,65,94,111,139,158,178,189,195],"going":[9,95,159,179],"concern":[10,96,160,180],"audit":[11,24,84,97,129,141,161,181],"opinions,":[12,182],"focusing":[13],"on":[14,30,39,108,155,185,199],"leverage,":[15],"debt":[16,76,144],"default,":[17,77,145],"company":[18,78,147],"size,":[19,79],"and":[20,80,146],"preceding":[22],"year's":[23,83,128],"opinion.":[25],"The":[26,68],"research":[27,168],"is":[28,59,131],"based":[29],"financial":[32,190],"reports":[33],"38":[35],"manufacturing":[36,196],"companies":[37,197],"listed":[38,198],"Indonesia":[41,201],"Stock":[42,202],"Exchange":[43],"(BEI),":[44],"spanning":[45],"a":[46,52,87,104,152],"period":[47,72],"5":[49],"years.":[50],"Employing":[51],"purposive":[53],"sampling":[54],"method,":[55],"logistic":[56],"regression":[57],"analysis":[58],"applied":[60],"to":[61],"assess":[62],"impact":[64,154],"these":[66],"variables.":[67],"findings":[69],"for":[70,120],"2017-2021":[73],"indicate":[74],"that":[75,125],"previous":[82,127],"opinion":[85,130],"play":[86],"significant":[88,106,153],"role":[89],"in":[90],"opinions.":[98,142],"However,":[99],"leverage":[100],"does":[101],"not":[102,150],"exhibit":[103],"statistically":[105],"effect":[107],"such":[112],"opinions":[113,162],"during":[114,163],"this":[115,164],"period.":[116],"Contrastingly,":[117],"results":[119],"years":[122],"2020-2021":[123],"reveal":[124],"sole":[133],"influential":[134],"factor":[135],"affecting":[136],"going-concern":[140],"Leverage,":[143],"size":[148],"do":[149],"demonstrate":[151],"specific":[165],"timeframe.":[166],"contributes":[169],"valuable":[170],"insights":[171],"into":[172],"dynamics":[174],"shaping":[175],"shedding":[183],"light":[184],"nuanced":[187],"interplay":[188],"variables":[191],"within":[192],"context":[194],"Exchange.":[203]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2024-01-03T00:00:00"}
