PENGARUH UKURAN PERUSAHAAN, KONDISI KEUANGAN, KUALITAS AUDIT, MANAJEMEN LABA DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Authors

  • Ni Kadek Marlina Melistiari Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • Gde Bagus Brahma Putra Universitas Mahasaraswati Denpasar

Abstract

This study aims to test and obtain empirical evidence of the effect of company size, financial condition, audit quality, earnings management and previous year's audit opinion on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling method used was purposive sampling method in order to obtain a sample of 19 companies. The data analysis technique used in this study was the binary logistic regression analysis technique. Based on the results of the analysis that has been done, empirical evidence is obtained that the variables of company size, financial condition, audit quality have no effect on going concern audit opinion, while the previous year's audit opinion has a positive effect on going concern audit opinion. Further research is expected to develop this research by using other variables which theoretically affect going-concern audit opinion such as company growth and leverage.

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Published

2021-02-28

Issue

Vol. 3 No. 1 (2021): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles