Analysis of Company's Financial Condition, Growth, Size and Reputation of the Public Accountant Firms on Going Concern Opinion

DOI

10.2991/icebef-18.2019.91How to use a DOI?

Keywords

going concern opinion; company financial condition; company growth and reputation of public accounting office

Abstract

The purpose of the research was to analyze the company's financial condition, growth, size and reputation of the public accountant firms on going concern opinion, both partially and simultaneously. The data were collected from Indonesian Stock Exchange in a period of 2012 -2016. This research used purposive sampling method to determine the sample. The researcher used 450 financial data. The hypothesis has been analyzed by using logistic regression model. The results show the empirical evidence the company's financial condition has an influence on going concern opinion, growth of the company does not influence the provision of going concern opinion, the size of the company does not influence to the going concern opinion, the reputation of the Public Accounting Firm does not influence the provision of going concern opinion. The result of the omnibus test simultaneously indicated that company's financial condition, growth, size and reputation of the public accountant firms’ influenced the going concern opinion.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Endang Susilawati
PY  - 2019/05
DA  - 2019/05
TI  - Analysis of Company's Financial Condition, Growth, Size and Reputation of the Public Accountant Firms on Going Concern Opinion
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 417
EP  - 419
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.91
DO  - 10.2991/icebef-18.2019.91
ID  - Susilawati2019/05
ER  -