Determinants of going concern audit opinion: An empirical study in Indonesia
This study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population in t...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2021-12-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/21077 |
| _version_ | 1818504688971022336 |
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| author | Arief Bahtiar Neni Meidawati Primanita Setyono Novika Rahma Putri Rizki Hamdani |
| author_facet | Arief Bahtiar Neni Meidawati Primanita Setyono Novika Rahma Putri Rizki Hamdani |
| author_sort | Arief Bahtiar |
| collection | DOAJ |
| description | This study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the total of 176 companies. The determination of the sample uses purposive sampling which leave 20 manufacturing companies that meet the criteria. In this research, the data analysis method used is the logistic regression analysis method because there are dummy variables on the dependent and independent variables. The results of this study indicate that liquidity and profitability have a negative effect, and audit lag has a positive effect on the acceptance of going concern audit opinion. While the variable leverage, audit tenure, and audit quality does not affect the going concern audit opinion. |
| first_indexed | 2024-12-10T21:40:30Z |
| format | Article |
| id | doaj.art-2787fd7fd3ae49f1ae7b10bba92cae16 |
| institution | Directory Open Access Journal |
| issn | 1410-2420 2528-6528 |
| language | English |
| last_indexed | 2024-12-10T21:40:30Z |
| publishDate | 2021-12-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-2787fd7fd3ae49f1ae7b10bba92cae162022-12-22T01:32:31ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282021-12-0125210.20885/jaai.vol25.iss2.art8Determinants of going concern audit opinion: An empirical study in IndonesiaArief Bahtiar0Neni Meidawati1Primanita Setyono2Novika Rahma Putri3Rizki Hamdani4Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, IndonesiaDepartment of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, IndonesiaDepartment of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, IndonesiaDepartment of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, IndonesiaDepartment of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, IndonesiaThis study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the total of 176 companies. The determination of the sample uses purposive sampling which leave 20 manufacturing companies that meet the criteria. In this research, the data analysis method used is the logistic regression analysis method because there are dummy variables on the dependent and independent variables. The results of this study indicate that liquidity and profitability have a negative effect, and audit lag has a positive effect on the acceptance of going concern audit opinion. While the variable leverage, audit tenure, and audit quality does not affect the going concern audit opinion.https://journal.uii.ac.id/JAAI/article/view/21077audit lagleverageliquidityprofitability |
| spellingShingle | Arief Bahtiar Neni Meidawati Primanita Setyono Novika Rahma Putri Rizki Hamdani Determinants of going concern audit opinion: An empirical study in Indonesia Jurnal Akuntansi dan Auditing Indonesia audit lag leverage liquidity profitability |
| title | Determinants of going concern audit opinion: An empirical study in Indonesia |
| title_full | Determinants of going concern audit opinion: An empirical study in Indonesia |
| title_fullStr | Determinants of going concern audit opinion: An empirical study in Indonesia |
| title_full_unstemmed | Determinants of going concern audit opinion: An empirical study in Indonesia |
| title_short | Determinants of going concern audit opinion: An empirical study in Indonesia |
| title_sort | determinants of going concern audit opinion an empirical study in indonesia |
| topic | audit lag leverage liquidity profitability |
| url | https://journal.uii.ac.id/JAAI/article/view/21077 |
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