Factors Affecting Audit Opinion Going Concern
- 10.2991/aebmr.k.220602.002How to use a DOI?
- Company size; leverage; profitability; liquidity; audit quality; Going Concern Audit Opinion
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
- © 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 - 10.2991/aebmr.k.220602.002 ID - Anggarini2022 ER -