The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions

DOI

10.2991/aer.k.210121.027How to use a DOI?

Keywords

Audit tenure, audit delay, corporate growth, profitability, leverage, financial distress, going concern audit opinion

Abstract

This study aims to analyze the influence of audit tenure, audit delay, corporate growth, profitability, leverage, and financial distress toward acceptance of going concern audit opinion. The research used manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 and obtained samples of 34 companies and 102 data to be observed for three years of the research period. This study utilized the statistical analysis technique of logistic regression. The results suggested that the variables of audit tenure, audit delay, corporate growth, and financial distress had no significant effect on the acceptance of going concern audit opinion. Instead, profitability and leverage variables significantly affected the acceptance of going concern audit opinion.

Copyright

© 2021, 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  - Wahyu Manuhara Putra
AU  - Rita Purnamawati
PY  - 2021
DA  - 2021/01/21
TI  - The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions
BT  - Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
PB  - Atlantis Press
SP  - 199
EP  - 208
SN  - 2352-5428
UR  - https://doi.org/10.2991/aer.k.210121.027
DO  - 10.2991/aer.k.210121.027
ID  - Putra2021
ER  -