Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange
- https://doi.org/10.2991/aebmr.k.210416.014How to use a DOI?
- going concern opinion, the size of the company, leverage, the growth of the company, accounting firm reputation
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.
- © 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 -