October 10, 2025International Journal of Application on Economics and Business

Factors That Influence Going Concern Audit Opinion Acceptance (Textile and Garment Subsector 2020-2022)

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No independent variables significantly affect going concern opinion acceptance in the textile firm sector.
The study utilizes binary logistic regression to analyze data from companies listed on the Indonesia Stock Exchange.
Companies are encouraged to implement performance evaluations and innovations to maintain business continuity.
Risk-based audits are now integral for assessing business performance and maintaining audit integrity.

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Implication

This analysis finds that financial distress and cash flow do not impact going concern opinion acceptance in textile firms, suggesting a need for better strategies.

Cite This Study

Hartina et al. (2025) studied this question.

synapsesocial.com/papers/68e861857ef2f04ca37e3cbe https://doi.org/10.24912/ijaeb.v3i1.468-479

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Implication

This analysis finds that financial distress and cash flow do not impact going concern opinion acceptance in textile firms, suggesting a need for better strategies.

Factors That Influence Going Concern Audit Opinion Acceptance (Textile and Garment Subsector 2020-2022)

Key Points

Discussion

Implication

Cite This Study

Factors That Influence Going Concern Audit Opinion Acceptance (Textile and Garment Subsector 2020-2022)

Key Points

Discussion

Implication

Cite This Study

Also Consider

Also Consider