Proceedings of the 7th Regional Accounting Conference (KRA 2020)

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

Authors
Vika Alifta Yuliadini, Diana Zuhroh
Corresponding Author
Diana Zuhroh
Available Online 19 April 2021.
DOI
https://doi.org/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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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.014How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/aebmr.k.210416.014
ID  - Yuliadini2021
ER  -