Determinants of the Acceptance of Going Concern Audit Opinions

Aldrin Winata, Carmel Meiden, Sugi Suhartono, Yosef Dema, Prima Apriwenni

Abstract


A going concern audit opinion is an estimate in a firm's financial statements that can be used to determine whether a company is having trouble staying in business. In this study, the research object is a manufacturing business listed on the Indonesia Stock Exchange in the year 2018-2020. The sampling technique was based on the author's criteria and used a purposive sample approach. A total of 117 samples can be obtained as a result of the sample results. This study's findings reveal that audit quality, debt default, and opinion shopping all have a major impact on going-concern audit opinions.


Keywords


going concern audit opinion; audit quality; debt default; opinion shopping

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DOI: https://doi.org/10.33258/birci.v5i2.4596

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