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All Journal Jurnal Akuntansi dan Manajemen
Ranti, Feby Krisda
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Economics, Econometrics & Finance Social Sciences

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An empirical investigation of going concern opinions: The influence of auditor reputation, leverage, and debt default Ranti, Feby Krisda; Indriyanto, Erwin
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.43

Abstract

This study examines the effect of auditors, leverage, and debt default on going-concern audit disclosures. Using a sample of 76 companies over the 2015–2019 period (380 observations), the study employs purposive sampling and data analysis using logistic regression analysis. The findings indicate that auditor reputation does not significantly affect going-concern opinions. As expected, leverage and debt default significantly increase the chances of receiving a going-concern opinion. In general, the findings of this study provide valuable insights for auditors, regulators, and corporate management to predict going-concern audit disclosures.
Co-Authors Indriyanto, Erwin