December 7, 2025International Journal of Accounting and Economics StudiesOpen Access

Audit Quality Determinants and The Moderating Role of Going Concerns and Opinions in Indonesia’s Manufacturing Sector

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Authors

AIArfan IkhsanState University of Medan MRMuhammad RizalUniversitas Syiah Kuala PLPutri Kemala Dewi LubisState University of Medan

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Implication

Analysis reveals audit quality significantly improves client satisfaction, suggesting that the going concern opinion enhances auditor professionalism in manufacturing firms.

Key Points

Audit quality significantly enhances client satisfaction, as indicated by a beta value of 0.42 and p < 0.001.
The study involves 120 respondents from firms listed on the Indonesia Stock Exchange, using purposive sampling from 2014 to 2024.
Quantitative analysis employed Structural Equation Modeling–Partial Least Squares with SmartPLS software for data evaluation.
The findings reinforce agency theory and emphasize ethical standards and professionalism as key elements of audit quality.

Cite This Study

Ikhsan et al. (2025) studied this question.

synapsesocial.com/papers/694020f72d562116f28fb2e4 https://doi.org/10.14419/qfsz0z81

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Implication

Analysis reveals audit quality significantly improves client satisfaction, suggesting that the going concern opinion enhances auditor professionalism in manufacturing firms.

Audit Quality Determinants and The Moderating Role of Going Concerns and Opinions in Indonesia’s Manufacturing Sector

Discussion

Member takes

Implication

Key Points

Cite This Study

Audit Quality Determinants and The Moderating Role of Going Concerns and Opinions in Indonesia’s Manufacturing Sector

Discussion

Member takes

Implication

Key Points

Cite This Study

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