FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN

  • Aninditya Berliani Universitas Mahasaraswati Denpasar
  • I Ketut Sunarwijaya Universitas Mahasaraswati Denpasar
  • Made Santana Putra Adiyandnya Universitas Mahasaraswati Denpasar
Keywords: Audit Tenure, Financial Performance, Size Firm, Previous Year’s Audit Going Concern and Audit Going Concern Opinion

Abstract

This study aims to examine the effect of the variables of audit tenure, financial performance (profitability, liquidity), size firm and previous year’s audit going concern on audit going concern opinion.  Going concern audit opinion can be said to be a sign for the company that received the auditor's assessment of the continuity of their business. This research is based on several cases about manipulation of company's financial statement. The  study  was  conducted on manufacturing companies on the Indonesia Stock Exchange conducted in 2017-2019 with a total sample of 88 and observation of 264. The method of determining the sample used was purposive  sampling,  namely  the  technique  of  sampling  data  sources  with  certain considerations. Data analysis techniques used logistic regression analysis. The results of the study found that previous year’s audit going concern have a positive effect audit going concern opinion on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. While audit tenure, profitability, liquidity, size firm do not affect audit going concern opinion on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

Published
2021-02-28