Kontigensi: Jurnal Ilmiah Manajemen
Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen

Determinant Analysis of Going Concern Audit Opinion

Kadek Indah Kusuma Dewi (Faculty of Economics and Business, Mahasaraswati University, Denpasar, Indonesia)

Article Info

Publish Date
24 Jun 2023

Abstract

This study aims to examine and analyze the determinants of going concern audit opinion (an empirical study of consumer good industry sub-sector manufacturing companies on the IDX in 2017-2021). The population in this study is that there are 37 Consumer Good Industry Companies listed on the Indonesia Stock Exchange issued financial reports for 2017-2021. This research approach is positivist by testing the research variables. Also, purposive sampling was chosen to determine the unit of analysis. Data analysis used logistic regression with the help of the SPSS software program. SPSS output shows the result that going concern audit opinion is influenced by debt ratio, company size, audit lag. Meanwhile, audit quality and financial distress do not affect the going concern audit opinion given by the auditor.

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Journal Info
Kontigensi: Jurnal Ilmiah Manajemen
Website

Abbrev

JIMK

Publisher

Universitas Pasundan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Description

The scope of Kontigensi: Jurnal Ilmiah Manajemen journal covering the field Business and Management. Topic related to these fields can be Business and Management, entrepreneurship, finance, and financial services, human resource management, marketing, industrial relations, insurance, intellectual ...