“OPINI AUDIT GOING CONCERN SERTA DETERMINAN YANG MEMPENGARUHINYA” (2025) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 9(1), pp. 15–28. Available at: https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/4651 (Accessed: 17 July 2026).