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Ayuanda, Nada
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Economics, Econometrics & Finance

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THE EFFECT OF THE SIZE OF PUBLIC ACCOUNTING FIRM, PREVIOUS YEAR’S AUDIT OPINION, FINANCIAL DISTRESS, AND THE COMPANY GROWTH ONGOING CONCERN AUDIT OPINION Ayuanda, Nada; Wijaya, Aurellia Deninta
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.10199

Abstract

The audit opinion has a crucial function and obligation in achieving reliable financial reports since the information used has to be accurate and dependable. This study aims to ascertain the impact of several variables on the reliability of going concern audit views, including the size of public accounting firm, previous year’s audit opinion, financial distress, and company growth. Samples used in this study include manufacturing companies and Public Accounting Firms that audited the enterprises. A purposive sampling method was used to collect secondary data for this study by looking at the independent auditor's report on the websites of the Indonesian Stock Exchange and idnfinancials.com. The data analysis method uses logistic regression using SPSS 25.0 software. According to the study's findings, going concern audit opinions are not significantly influenced by the size of the public accounting firm and company growth. Furthermore, study findings show that previous year’s audit opinion and financial distress have a significant influence on the going concern audit opinion.
Co-Authors Wijaya, Aurellia Deninta