HANTONO, H.; CIPTAWAN; NOVIANTY SALIM, L. . Analisis Determinan Opini Audit Going Concern: Peran Komite Audit, Kualitas Audit, dan Debt to Asset Ratio pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2020–2023 . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 1, p. 422-428, 2026. DOI: 10.33395/owner.v10i1.2998. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2998. Acesso em: 17 apr. 2026.