Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange

DOI

10.2991/aebmr.k.210416.014How to use a DOI?

Keywords

going concern opinion, the size of the company, leverage, the growth of the company, accounting firm reputation

Abstract

This research investigate the effect of the size of the company (CS), leverage (LV), the growth of the company (CG), and the reputation of the accounting firm (RAF) on Going Concern Opinion (GCO). The sample is all insurance companies listed on Indonesia Stock Exchange (IDX), while the financial reports that are the source of data was 2014-2018. Data analyzed using logistic regression analysis. The result of this study concluded that CS significantly effects GCOs, while LV, CG, and RAF don’t effect significantly. The results of this study useful for investors in using the auditor’s opinion as consideration for investment decisions.

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  - Vika Alifta Yuliadini
AU  - Diana Zuhroh
PY  - 2021
DA  - 2021/04/19
TI  - Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 104
EP  - 110
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.014
DO  - 10.2991/aebmr.k.210416.014
ID  - Yuliadini2021
ER  -