Financial Performance and CSR as Determinants of Auditors' Going Concern Judgments: Evidence from Indonesian Infrastructure State-Owned Enterprises
This study examines the effects of financial performance and Corporate Social Responsibility (CSR) on auditors' going concern opinions among Indonesian infrastructure State-Owned Enterprises (SOEs) during the 2019–2024 period. Financial performance is measured using the Current Ratio (CR), Return on Assets (ROA), and D...