Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

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The Determinants Analysis of Issuance Going Concern Audit Opinion

Authors
Annisa Fellani Noviana1, *, Any Eliza1, Yetri Martika Sari1
1Universitas Islam Negeri Raden Intan Lampung, Bandar Lampung, Indonesia
*Corresponding author. Email: annisafellani29@gmail.com
Corresponding Author
Annisa Fellani Noviana
Available Online 5 December 2023.
DOI
10.2991/978-2-38476-112-8_20How to use a DOI?
Keywords
Audit Tenure; Determinants; Financial Distress; Going Concern Opinion
Abstract

The goal of this study is to examine the factors that influence the issuing of a going concern audit opinion in the infrastructure sector for businesses listed on the Jakarta Islamic Index (JII) for the years 2017 through 2021. The financial situation and audit tenure are the determinants this study looks at. The corporation needs an independent auditor to give a judgment on the viability of its business because of agency conflicts in financial management. When a firm is in financial trouble, the auditor has the chance to express a going-concern audit opinion regarding concerns over the company’s viability. In this study, the financial condition is determined by the level of financial distress, and the length of the engagement between the auditor and the client determines the audit tenure. This study uses annual reports as a source of data from the company’s official website and the Indonesian stock exchange website. Companies in the infrastructure sector that are listed on the JII (Jakarta Islamic Index) for the years 2017 through 2021 make up the study’s population. Seven businesses were gathered as samples for the purposive sampling method that was used to determine the sample. The study’s findings indicate that financial condition have an impact on the issue of a going-concern opinion, but audit tenure has no bearing on this decision.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 December 2023
ISBN
978-2-38476-112-8
ISSN
2352-5398
DOI
10.2991/978-2-38476-112-8_20How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Annisa Fellani Noviana
AU  - Any Eliza
AU  - Yetri Martika Sari
PY  - 2023
DA  - 2023/12/05
TI  - The Determinants Analysis of Issuance Going Concern Audit Opinion
BT  - Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
PB  - Atlantis Press
SP  - 211
EP  - 222
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-112-8_20
DO  - 10.2991/978-2-38476-112-8_20
ID  - Noviana2023
ER  -