Factors Affecting Audit Opinion Going Concern

DOI

10.2991/aebmr.k.220602.002How to use a DOI?

Keywords

Company size; leverage; profitability; liquidity; audit quality; Going Concern Audit Opinion

Abstract

This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Furthermore, this study applied a purposive sampling technique which resulted in 50 companies with a total of 150 research samples. Then the hypothesis is tested by applying logistic regression. Based on the findings of the analysis, it is known that the audit quality variable has a positive effect on going-concern audit opinion. While the variables of firm size, leverage, profitability, and liquidity have no effect on going concern audit opinion

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Dian Anggarini
AU  - Zulfikar Zulfikar
PY  - 2022
DA  - 2022/06/13
TI  - Factors Affecting Audit Opinion Going Concern
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
PB  - Atlantis Press
SP  - 8
EP  - 14
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220602.002
DO  - 10.2991/aebmr.k.220602.002
ID  - Anggarini2022
ER  -