“THE INFLUENCE OF PREVIOUS AUDIT OPINION AND FINANCIAL CONDITION ON GOING CONCERN AUDIT OPINION (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE FOR PERIOD 2012 TO 2014)”

Authors

  • Mutiara Nurul Abdau

Abstract

Prior to this study, there are several previous researches that examine the factors that influence the granting of going concern audit opinion. However, the results of these studies are still generating inconsistencies. Therefore this research was made to reexamine some of the factors that indicated may affect the granting of going concern audit opinion. This study used secondary data, which is Property and Real Estate Company listed on the Indonesian stock exchange for period 2012 to

2014. Population used in this research is 49 companies taken from IDX and then through the purposive sampling process, 19 companies are elected to be sample. Logistic regression analysis is used as the technique to test the hypothesis. Results of hypothesis testing concluded that the audit opinion the previous year and the leverage ratio are proven to positively influence the going concern audit opinion. While the liquidity ratio has significant negative influence on going concern audit opinion. However, this study cannot prove that profitability ratio possessed has significant influence on the granting of going concern audit opinion.

Keywords: audit, going concern audit opinion, financial ratio, previous year audit opinion, and logistic regression

Downloads

Published

2016-08-26

Issue

Vol. 4 No. 2

Section

S1 AKUNTANSI (Internasional)

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).