Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)

Determinants of Going Concern Audit Opinion

Authors
Ceacilia Srimindarti, Titiek Suwarti, Rachmawati Meita Oktaviani, Julindo Akhbal Fajar
Corresponding Author
Ceacilia Srimindarti
Available Online July 2019.
DOI
10.2991/icobame-18.2019.21How to use a DOI?
Keywords
going concern audit opinion; profitability; leverage; sales growth
Abstract

The purpose of this study is to examine and analyze the influence of profitability, leverage and sales growth on going concern audit opinion. The populations of this study are manufacturing companies which were listed in Indonesia stock exchange. The sample selection was done by using purposive sampling method by using criteria. The criteria which used for sampling were: (1) manufacturing companies that listed before January 2014; (2) publishing financial statement; (3) report completely the data about profitability, leverage, sales growth, and annual report. The analysis tool used in this study was logistic regression. The result of this study showed that profitability had not influence on going concern audit opinion, while leverage had a positive influence on going concern audit opinion. However sales growth had not influence on going concern audit opinion. The result of this study have implications for the company’s management policy in order to maintain the amount of debt so will not receive going concern audit opinion.

Copyright
© 2019, 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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Volume Title
Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2019
ISBN
10.2991/icobame-18.2019.21
ISSN
2352-5428
DOI
10.2991/icobame-18.2019.21How to use a DOI?
Copyright
© 2019, 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/).

Cite this article

TY  - CONF
AU  - Ceacilia Srimindarti
AU  - Titiek Suwarti
AU  - Rachmawati Meita Oktaviani
AU  - Julindo Akhbal Fajar
PY  - 2019/07
DA  - 2019/07
TI  - Determinants of Going Concern Audit Opinion
BT  - Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
PB  - Atlantis Press
SP  - 96
EP  - 99
SN  - 2352-5428
UR  - https://doi.org/10.2991/icobame-18.2019.21
DO  - 10.2991/icobame-18.2019.21
ID  - Srimindarti2019/07
ER  -