Drivers of going concern audit opinions: empirical evidence from Indonesia
The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2017-08-01
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| Series: | Holistica |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/hjbpa-2017-0015 |
| _version_ | 1828311330726084608 |
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| author | Suroto Lina Rahmawati Kusuma Hadri |
| author_facet | Suroto Lina Rahmawati Kusuma Hadri |
| author_sort | Suroto Lina Rahmawati |
| collection | DOAJ |
| description | The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the going-concern audit opinions. Previous studies revealed that there were inconsistent drivers influencing the going-concern audit opinion. This study shows similar results to prior works. The result indicates that firms’ financial condition and profitability significantly affect the likelihood of the going-concern audit opinion, while firms’ size and leverage are not the determinants of the intensity of the going concern audit opinion. |
| first_indexed | 2024-04-13T15:57:08Z |
| format | Article |
| id | doaj.art-400aee91df9b4b2dafdffd1f56c0a75e |
| institution | Directory Open Access Journal |
| issn | 2067-9785 |
| language | English |
| last_indexed | 2024-04-13T15:57:08Z |
| publishDate | 2017-08-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Holistica |
| spelling | doaj.art-400aee91df9b4b2dafdffd1f56c0a75e2022-12-22T02:40:38ZengSciendoHolistica2067-97852017-08-0182799010.1515/hjbpa-2017-0015hjbpa-2017-0015Drivers of going concern audit opinions: empirical evidence from IndonesiaSuroto Lina Rahmawati0Kusuma Hadri1Faculty of Economics, Islamic University of Indonesia, Condong Catur Depok, Sleman, Yogyakarta, Indonesia, 55283.Faculty of Economics, Islamic University of Indonesia, Condong Catur Depok, Sleman, Yogyakarta, Indonesia, 55283The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the going-concern audit opinions. Previous studies revealed that there were inconsistent drivers influencing the going-concern audit opinion. This study shows similar results to prior works. The result indicates that firms’ financial condition and profitability significantly affect the likelihood of the going-concern audit opinion, while firms’ size and leverage are not the determinants of the intensity of the going concern audit opinion.https://doi.org/10.1515/hjbpa-2017-0015going concern audit opinionfinancial conditionleverageprofitabilityfirm sizem4m1 |
| spellingShingle | Suroto Lina Rahmawati Kusuma Hadri Drivers of going concern audit opinions: empirical evidence from Indonesia Holistica going concern audit opinion financial condition leverage profitability firm size m4 m1 |
| title | Drivers of going concern audit opinions: empirical evidence from Indonesia |
| title_full | Drivers of going concern audit opinions: empirical evidence from Indonesia |
| title_fullStr | Drivers of going concern audit opinions: empirical evidence from Indonesia |
| title_full_unstemmed | Drivers of going concern audit opinions: empirical evidence from Indonesia |
| title_short | Drivers of going concern audit opinions: empirical evidence from Indonesia |
| title_sort | drivers of going concern audit opinions empirical evidence from indonesia |
| topic | going concern audit opinion financial condition leverage profitability firm size m4 m1 |
| url | https://doi.org/10.1515/hjbpa-2017-0015 |
| work_keys_str_mv | AT surotolinarahmawati driversofgoingconcernauditopinionsempiricalevidencefromindonesia AT kusumahadri driversofgoingconcernauditopinionsempiricalevidencefromindonesia |