Determinants of going-concern audit opinion-Reference-Cited by-同舟云学术

Determinants of going-concern audit opinion

Published:2023-10-28 Issue:7 Volume:12 Page:345-357
ISSN:2147-4478
Container-title:International Journal of Research in Business and Social Science (2147- 4478)
language:
Short-container-title:IJRBS

Author:

Didied Neni Meidawati^ORCID,Dwitama Difa Sukma

Abstract

This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag. The sample of this study consisted of 16 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period of 2019-2022. The research findings indicate that the previous year’s audit opinion had a positive and significant influence on going-concern audit opinion. Profitability, liquidity, leverage, KAP reputation, and audit lag did not have any influence on going-concern audit opinion.

Publisher

Center for Strategic Studies in Business and Finance SSBFNET

Subject

General Earth and Planetary Sciences,General Environmental Science

Reference41 articles.

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