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Factors that influence auditors' going concern audit opinion in Indonesia |
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| รหัสดีโอไอ | |
| Creator | St. Dwiarso Utomo |
| Title | Factors that influence auditors' going concern audit opinion in Indonesia |
| Contributor | Ajeng Triyas Oktaviani, Zaky Machmuddah |
| Publisher | Nakhon Pathom Rajabhat University |
| Publication Year | 2563 |
| Journal Title | Interdisciplinary Research Review |
| Journal Vol. | 15 |
| Journal No. | 1 |
| Page no. | 41 |
| Keyword | Going concern audit opinion, financial factors, non-financial factors |
| URL Website | http://dept.npru.ac.th |
| Website title | สถาบันวิจัยและพัฒนา มหาวิทยาลัยราชภัฏนครปฐม |
| ISSN | 2697-522X |
| Abstract | The purpose of this research is to determine the factors that influence auditors' going concern audit opinion in Indonesia, inboth financial and non-financial factors. The sampling in this research was obtained using a purposive sampling method byfocusing on manufacturing companies listed on the Indonesia Stock Exchange during 2014 to 2018 periods, and thus obtained155 observations data out of 31 companies. The data analysis method used in this research was logistic regression. Based onthe analysis' results, the variable of profitability ratio is negative a ects the going concern audit opinion and audit opinion ofthe previous year is positive a ects the going concern audit opinion. Meanwhile, the leverage ratio, company size, companygrowth, and PAF's reputation had no e ect on going concern audit opinion. The implication of this research is that goingconcern audit opinion can contribute to the consideration of investors' decision in making investment. |
