Research Trend in Technology and Management
Vol. 2 No. 1 (2024): Research Trend in Technology and Management

The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance

Resky Adiningrat, Tubagus Muhammad (Unknown)
Muhammad Yusuf (Unknown)
Musyaffi, Ayatulloh Michael (Unknown)



Article Info

Publish Date
10 Jan 2024

Abstract

This study aims to investigate the effect of financial condition, company growth, and company size on going-concern opinion acceptance. This research will use secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research sample taken is a transportasion and logistic company selected by purposive sampling. 26 companies were chosen as the samples of this study. The method used is logistic regression analysis. The result of this research is that financial condition had a negative influence on the audit going concern opinion acceptance and the other company growth and company size do not have influence to the going concern opinion.

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Journal Info

Abbrev

rttm

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

Research trends in technology and management (RTTM) is an English language journal which is published 3 times a year (February, July, November). RTTM aims to facilitate academics and practitioners to disseminate research results in management, accounting and technology using a variety including ...