Factors that Influence the Auditors in Issuing Qualified Opinion

DOI

10.2991/aebmr.k.210507.022How to use a DOI?

Keywords

earnings management, audit quality, audit tenure, firm size, leverage, liquidity, inventories, losses, profitability, qualified opinion

Abstract

This study examines the effect of Earnings Management, Audit Quality, Audit Tenure, Firm Size, Leverage, Liquidity, Inventories, Losses, and Profitability on Qualified Opinion among manufacturing companies in Indonesia. This research used 102 manufactured companies listed in Indonesia Stock Exchange (IDX) from 2013 to 2018 using the purposive-sampling method. This research used binary logistic regression to analyse the data. The results show that there is no influence of Earnings Management, Audit Quality, Audit Tenure, Firm Size, Leverage, Liquidity, Inventories, Losses, and Profitability on Qualified Opinion.

Copyright

© 2021, 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  - Agnessia Veronica
AU  - Julisar Julisar
PY  - 2021
DA  - 2021/05/09
TI  - Factors that Influence the Auditors in Issuing Qualified Opinion
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 144
EP  - 151
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.022
DO  - 10.2991/aebmr.k.210507.022
ID  - Veronica2021
ER  -