Determinants of Going Concern Audit Opinion
- DOI
- 10.2991/icobame-18.2019.21How to use a DOI?
- Keywords
- going concern audit opinion; profitability; leverage; sales growth
- Abstract
The purpose of this study is to examine and analyze the influence of profitability, leverage and sales growth on going concern audit opinion. The populations of this study are manufacturing companies which were listed in Indonesia stock exchange. The sample selection was done by using purposive sampling method by using criteria. The criteria which used for sampling were: (1) manufacturing companies that listed before January 2014; (2) publishing financial statement; (3) report completely the data about profitability, leverage, sales growth, and annual report. The analysis tool used in this study was logistic regression. The result of this study showed that profitability had not influence on going concern audit opinion, while leverage had a positive influence on going concern audit opinion. However sales growth had not influence on going concern audit opinion. The result of this study have implications for the company’s management policy in order to maintain the amount of debt so will not receive going concern audit 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/).
Cite this article
TY - CONF AU - Ceacilia Srimindarti AU - Titiek Suwarti AU - Rachmawati Meita Oktaviani AU - Julindo Akhbal Fajar PY - 2019/07 DA - 2019/07 TI - Determinants of Going Concern Audit Opinion BT - Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018) PB - Atlantis Press SP - 96 EP - 99 SN - 2352-5428 UR - https://doi.org/10.2991/icobame-18.2019.21 DO - 10.2991/icobame-18.2019.21 ID - Srimindarti2019/07 ER -