The Effect of Financial Distress, Company Size, and Audit Quality on The Going Concern Opinion

Setiawan , Santy and Rapina, Rapina and Carolina, Yenni and Hidayat, Kevan (2021) The Effect of Financial Distress, Company Size, and Audit Quality on The Going Concern Opinion. Kinerja, 25 (2). pp. 205-216. ISSN 2549-1709

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Abstract

Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Setiawan, Santy UNSPECIFIED UNSPECIFIED Author Rapina, Rapina UNSPECIFIED UNSPECIFIED Author Carolina, Yenni UNSPECIFIED UNSPECIFIED Author Hidayat, Kevan UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	financial, quality, and going concern
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	07 Aug 2024 05:20
Last Modified:	07 Aug 2024 05:20
URI:	http://repository.maranatha.edu/id/eprint/33326

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