Jurnal Akuntansi Indonesia (Jul 2022)
Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern
Abstract
The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange. The sample was selected by purposive sampling method, in order to obtain 1002 observations (company/year). Data were analyzed using logistic regression analysis model. Based on the results of the analysis, it can be concluded that only the variables of previous year's audit opinion and opinion shopping have an effect on going concern audit opinion. While the variables of financial statement disclosure, debt default, and company size have no effect on going concern audit opinion. This indicates that it is important for the company to pay attention to the previous audit opinion to be able to obtain a going concern opinion from the auditor.
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