DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA
Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard. This research aims to test the influence of the Public Accounting Firm’s reputation, the client’s firm...
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| Format: | Article |
| Language: | English |
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Universitas Kristen Indonesian Paulus
2023-07-01
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| Series: | Accounting Profession Journal (APAJI) |
| Subjects: | |
| Online Access: | https://ojsapaji.org/index.php/apaji/article/view/53 |
| _version_ | 1797779212501778432 |
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| author | Kenny Ardillah Anindya Larassati |
| author_facet | Kenny Ardillah Anindya Larassati |
| author_sort | Kenny Ardillah |
| collection | DOAJ |
| description |
Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard. This research aims to test the influence of the Public Accounting Firm’s reputation, the client’s firm size, and the opinion shopping on the acceptance of going concern audit opinion. The data collection used in this study is from secondary sources from the annual and financial reports. Based on purposive sampling considering specific criteria, 42 samples and 210 data were obtained in this study. The results showed that Accounting Public Firm’s reputation and opinion shopping did not affect the acceptance of going concern audit opinion. The client’s firm size affects the acceptance of going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
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| first_indexed | 2024-03-12T23:28:23Z |
| format | Article |
| id | doaj.art-add8624967be4865afe6cfc48772e7c2 |
| institution | Directory Open Access Journal |
| issn | 2715-7695 2686-0058 |
| language | English |
| last_indexed | 2024-03-12T23:28:23Z |
| publishDate | 2023-07-01 |
| publisher | Universitas Kristen Indonesian Paulus |
| record_format | Article |
| series | Accounting Profession Journal (APAJI) |
| spelling | doaj.art-add8624967be4865afe6cfc48772e7c22023-07-15T16:18:49ZengUniversitas Kristen Indonesian PaulusAccounting Profession Journal (APAJI)2715-76952686-00582023-07-015210.35593/apaji.v5i2.53DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIAKenny Ardillah0Anindya Larassati1Institut Teknologi dan Bisnis KalbisAccounting Department, Institut Teknologi dan Bisnis Kalbis, East Jakarta Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard. This research aims to test the influence of the Public Accounting Firm’s reputation, the client’s firm size, and the opinion shopping on the acceptance of going concern audit opinion. The data collection used in this study is from secondary sources from the annual and financial reports. Based on purposive sampling considering specific criteria, 42 samples and 210 data were obtained in this study. The results showed that Accounting Public Firm’s reputation and opinion shopping did not affect the acceptance of going concern audit opinion. The client’s firm size affects the acceptance of going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. https://ojsapaji.org/index.php/apaji/article/view/53Public Accounting Firm’s reputationclient’s firm sizeopinion shoppinggoing concern audit opinion |
| spellingShingle | Kenny Ardillah Anindya Larassati DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA Accounting Profession Journal (APAJI) Public Accounting Firm’s reputation client’s firm size opinion shopping going concern audit opinion |
| title | DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA |
| title_full | DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA |
| title_fullStr | DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA |
| title_full_unstemmed | DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA |
| title_short | DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA |
| title_sort | determinants of acceptance of going concern audit opinion on manufacturing companies in indonesia |
| topic | Public Accounting Firm’s reputation client’s firm size opinion shopping going concern audit opinion |
| url | https://ojsapaji.org/index.php/apaji/article/view/53 |
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