Hantono, Hantono, Ciptawan, and Lisa Novianty Salim. “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 10, no. 1 (January 1, 2026): 422-428. Accessed April 17, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/2998.