{"id":"https://openalex.org/W7225639282","doi":"https://doi.org/10.59059/jupiekes.v4i4.3556","title":"Pengaruh Financial Distress dan Audit Tenure terhadap Opini Audit Going Concern dengan Moderasi Kualitas Auditor: Sektor Energi, BEI 2021\u20132025","display_name":"Pengaruh Financial Distress dan Audit Tenure terhadap Opini Audit Going Concern dengan Moderasi Kualitas Auditor: Sektor Energi, BEI 2021\u20132025","publication_year":2026,"publication_date":"2026-11-01","ids":{"openalex":"https://openalex.org/W7225639282","doi":"https://doi.org/10.59059/jupiekes.v4i4.3556"},"language":"en","primary_location":{"id":"doi:10.59059/jupiekes.v4i4.3556","doi":"https://doi.org/10.59059/jupiekes.v4i4.3556","is_oa":true,"landing_page_url":"https://doi.org/10.59059/jupiekes.v4i4.3556","pdf_url":"https://journal.staiypiqbaubau.ac.id/index.php/jupiekes/article/download/3556/3492","source":{"id":"https://openalex.org/S4404664772","display_name":"Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah","issn_l":"2988-134X","issn":["2988-134X","2988-148X"],"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":"Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.staiypiqbaubau.ac.id/index.php/jupiekes/article/download/3556/3492","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008477426","display_name":"Latersia Br Gurusinga","orcid":"https://orcid.org/0000-0002-0643-8906","observed_orcids":["https://orcid.org/0000-0002-0643-8906"]},"institutions":[{"id":"https://openalex.org/I4405276237","display_name":"STMB Multismart","ror":"https://ror.org/0526rcp63","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276237"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Latersia Br Gurusinga","raw_affiliation_strings":["Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi","institution_ids":["https://openalex.org/I4405276237"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086467899","display_name":"Victor Victor","orcid":"https://orcid.org/0009-0005-2434-6318","observed_orcids":["https://orcid.org/0009-0005-2434-6318"]},"institutions":[{"id":"https://openalex.org/I4405276237","display_name":"STMB Multismart","ror":"https://ror.org/0526rcp63","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276237"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Victor Victor","raw_affiliation_strings":["Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi","institution_ids":["https://openalex.org/I4405276237"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161360559","display_name":"Yeni Yeni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276237","display_name":"STMB Multismart","ror":"https://ror.org/0526rcp63","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276237"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yeni Yeni","raw_affiliation_strings":["Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi","institution_ids":["https://openalex.org/I4405276237"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405276237"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"4","first_page":"190","last_page":"207"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8744999766349792,"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":0.8744999766349792,"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":0.11959999799728394,"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":0.003599999938160181,"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":0.8259999752044678},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-tenure","display_name":"audit tenure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-quality","display_name":"auditor quality","score":0.996999979019165},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.7369999885559082},{"id":"https://openalex.org/keywords/energy-companies","display_name":"energy companies","score":0.9900000095367432},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7319999933242798},{"id":"https://openalex.org/keywords/commodity-price-volatility","display_name":"commodity price volatility","score":0.6819999814033508}],"concepts":[{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.7523999810218811},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7488999962806702},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7436000108718872},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6883999705314636},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.6775000095367432},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.5633000135421753},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5454000234603882},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5412999987602234},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5105000138282776},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.4803999960422516},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4221000075340271},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4142000079154968},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.35440000891685486},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.3375000059604645},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.33239999413490295},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.3172999918460846},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.3057999908924103},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.2922999858856201},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.2906000018119812},{"id":"https://openalex.org/C139265228","wikidata":"https://www.wikidata.org/wiki/Q5283089","display_name":"Distress","level":2,"score":0.2775999903678894},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.2678999900817871},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.2671000063419342},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.2635999917984009},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.2624000012874603},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.2567000091075897}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59059/jupiekes.v4i4.3556","doi":"https://doi.org/10.59059/jupiekes.v4i4.3556","is_oa":true,"landing_page_url":"https://doi.org/10.59059/jupiekes.v4i4.3556","pdf_url":"https://journal.staiypiqbaubau.ac.id/index.php/jupiekes/article/download/3556/3492","source":{"id":"https://openalex.org/S4404664772","display_name":"Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah","issn_l":"2988-134X","issn":["2988-134X","2988-148X"],"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":"Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.59059/jupiekes.v4i4.3556","doi":"https://doi.org/10.59059/jupiekes.v4i4.3556","is_oa":true,"landing_page_url":"https://doi.org/10.59059/jupiekes.v4i4.3556","pdf_url":"https://journal.staiypiqbaubau.ac.id/index.php/jupiekes/article/download/3556/3492","source":{"id":"https://openalex.org/S4404664772","display_name":"Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah","issn_l":"2988-134X","issn":["2988-134X","2988-148X"],"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":"Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.5263000130653381}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225639282.pdf","grobid_xml":"https://content.openalex.org/works/W7225639282.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W3208567194","https://openalex.org/W4312099931","https://openalex.org/W4318756639","https://openalex.org/W4365799089","https://openalex.org/W4385302935","https://openalex.org/W4390349069","https://openalex.org/W4402252962","https://openalex.org/W4403944653","https://openalex.org/W4405809221","https://openalex.org/W4410062436","https://openalex.org/W4411521529","https://openalex.org/W7081909527","https://openalex.org/W7147530880","https://openalex.org/W7160701785","https://openalex.org/W7166732972"],"related_works":["https://openalex.org/W7171692516","https://openalex.org/W7119472094","https://openalex.org/W4414783543","https://openalex.org/W4409911046","https://openalex.org/W7220394386","https://openalex.org/W7216834374","https://openalex.org/W7216703782","https://openalex.org/W4414847412","https://openalex.org/W4295846866","https://openalex.org/W7218041783"],"abstract_inverted_index":{"A":[0],"going-concern":[1,139,168],"audit":[2,65,71,140,143,169,178],"opinion":[3,170],"is":[4],"an":[5],"important":[6],"piece":[7],"of":[8,12,61,163,177],"information":[9],"for":[10,91],"users":[11],"financial":[13,41,62,131,164],"statements":[14],"in":[15],"assessing":[16],"a":[17,23,45,51,77,98,134,151],"company\u2019s":[18,46],"ability":[19,47],"to":[20,48,57,158],"continue":[21,49],"as":[22,50,76],"going":[24,52,69],"concern.":[25,53],"In":[26],"the":[27,59,68,86,92,120,138,161,167,175],"energy":[28,81],"sector,":[29],"commodity":[30],"price":[31],"volatility,":[32],"high":[33],"capital":[34],"requirements,":[35],"and":[36,64,108,119,145],"economic":[37],"dynamics":[38],"can":[39],"pose":[40],"risks":[42],"that":[43,130,181],"affect":[44],"This":[54,95],"study":[55,96],"aims":[56],"examine":[58],"effects":[60],"distress":[63,132,165],"tenure":[66,144,179],"on":[67,85,137,166,180],"concern":[70],"opinion,":[72,141],"with":[73],"auditor":[74,110,146],"quality":[75,147,155],"moderating":[78],"variable,":[79],"among":[80],"sector":[82],"companies":[83],"listed":[84],"Indonesia":[87],"Stock":[88],"Exchange":[89],"(IDX)":[90],"period":[93],"2021\u20132025.":[94],"employs":[97],"quantitative":[99],"approach":[100],"using":[101,116,124],"secondary":[102],"data":[103,121],"obtained":[104],"from":[105],"annual":[106],"reports":[107],"independent":[109],"reports.":[111],"The":[112,127],"sample":[113],"was":[114,156],"selected":[115],"purposive":[117],"sampling,":[118],"were":[122],"analyzed":[123],"logistic":[125],"regression.":[126],"results":[128],"indicate":[129],"has":[133],"significant":[135,152],"effect":[136,162,176],"whereas":[142],"do":[148],"not":[149,173],"have":[150],"effect.":[153],"Auditor":[154],"found":[157],"negatively":[159],"moderate":[160,174],"but":[171],"does":[172],"opinion.":[182]},"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-11-10T00:00:00"}