Going Concern Audit Opinion in Agricultural Sector

DOI

10.2991/aebmr.k.200305.024How to use a DOI?

Keywords

going concern, financial distress, prevoius year audit opinion

Abstract

The agricultural sector has an important role for the Indonesian economy. Seeing the huge potential, investors should be interested to investing in the agricultural sector, but in reality the agricultural stocks are still quiet enthusiasts. This research aims to determine the factors influence to the Going Concern Opinion (GCO). The population are all agricultural sector companies listed on the Indonesia Stock Exchange until 2018. The research population is 11 companies. The sampling technique used purposive sampling., the number of samples in this study were 9 companies. The results showed that financial distress affected in GCO, while previous year audit opinion had no effect on GCO.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Laras Pratiwi
AU  - Intan Rahayu
PY  - 2020
DA  - 2020/03/16
TI  - Going Concern Audit Opinion in Agricultural Sector
BT  - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
PB  - Atlantis Press
SP  - 96
EP  - 98
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.024
DO  - 10.2991/aebmr.k.200305.024
ID  - Pratiwi2020
ER  -