Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)

Factors Affecting Audit Opinion Going Concern

Authors
Dian Anggarini1, *, Zulfikar Zulfikar2, *
1Faculty of Economics and Business, University of Muhammadiyah Surakarta
2Faculty of Economics and Business, University of Muhammadiyah Surakarta
*Corresponding author. Email: zulfikar@ums.ac.id
Corresponding Author
Zulfikar Zulfikar
Available Online 13 June 2022.
DOI
https://doi.org/10.2991/aebmr.k.220602.002How to use a DOI?
Keywords
Company size; leverage; profitability; liquidity; audit quality; Going Concern Audit Opinion
Abstract

This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Furthermore, this study applied a purposive sampling technique which resulted in 50 companies with a total of 150 research samples. Then the hypothesis is tested by applying logistic regression. Based on the findings of the analysis, it is known that the audit quality variable has a positive effect on going-concern audit opinion. While the variables of firm size, leverage, profitability, and liquidity have no effect on going concern audit opinion

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
13 June 2022
ISBN
978-94-6239-582-4
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.220602.002How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

TY  - CONF
AU  - Dian Anggarini
AU  - Zulfikar Zulfikar
PY  - 2022
DA  - 2022/06/13
TI  - Factors Affecting Audit Opinion Going Concern
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
PB  - Atlantis Press
SP  - 8
EP  - 14
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220602.002
DO  - https://doi.org/10.2991/aebmr.k.220602.002
ID  - Anggarini2022
ER  -