Pengaruh Financial Distress, Audit Delay Dan Ukuran Perusahaan Terhadap Pener…

ABSTRCT Auditing Standard (SA) 570 defines a going concern audit opinion as one issued when material uncertainty exists regarding events or conditions that may cast substantial doubt on an entity’s ability to continue as a going concern (IAPI, 2021). This study aims to investigate the effect of financial distress, audit delay, and firm size on the likelihood of receiving a going concern audi…