Ceacilia, Srimindarti and Titiek, Suwarti and Rachmawati, Meita Oktaviani and Julindo, akhbal F Determinants of Going Concern Audit Opinion. ICOBAME 2018) Copyright © 2019, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/)..
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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.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 24 Oct 2022 06:41 |
| Last Modified: | 24 Oct 2022 07:00 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8909 |
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