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Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu

The annual financial report is a publication media used by business entities to inform the company's financial condition to interested parties, including regarding the going concern of the independent auditor. This study aims to analyze the factors that influence the going concern audit opinion...

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Main Authors: Astuty, Widia, Harahap, Riva Ubar, Pasaribu, Mhd. Husein
Format: Book Section
Language:English
Published: Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka 2023
Subjects:
Management. Industrial Management
Online Access:https://ir.uitm.edu.my/id/eprint/81812/1/81812.pdf
https://ir.uitm.edu.my/id/eprint/81812/
https://www.mic3st.com/
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spelling my.uitm.ir.818122023-09-04T00:35:27Z https://ir.uitm.edu.my/id/eprint/81812/ Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu Astuty, Widia Harahap, Riva Ubar Pasaribu, Mhd. Husein Management. Industrial Management The annual financial report is a publication media used by business entities to inform the company's financial condition to interested parties, including regarding the going concern of the independent auditor. This study aims to analyze the factors that influence the going concern audit opinion as seen from the company's growth and solvency. The type of research used is associative with a sample of 26 property and real estate companies listed on the Indonesia Stock Exchange (IDX). The research uses time series data from 2019 to 2021 so that the data used amounts to 78 data. The data analysis technique used is logistic regression analysis. The results of this study indicate that: 1) The company's growth has no effect on the acceptance of going-concern audit opinions; and 2) Solvency affects the acceptance of going concern audit opinions in property and real estate sector companies listed on the Indonesia Stock Exchange Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka 2023 Book Section NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/81812/1/81812.pdf Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu. (2023) In: Melaka International Social Sciences, Science, and Technology (MIC3ST) 2023. Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka, Alor Gajah, Melaka, p. 73. (Submitted) https://www.mic3st.com/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
spellingShingle Management. Industrial Management
Astuty, Widia
Harahap, Riva Ubar
Pasaribu, Mhd. Husein
Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu
description The annual financial report is a publication media used by business entities to inform the company's financial condition to interested parties, including regarding the going concern of the independent auditor. This study aims to analyze the factors that influence the going concern audit opinion as seen from the company's growth and solvency. The type of research used is associative with a sample of 26 property and real estate companies listed on the Indonesia Stock Exchange (IDX). The research uses time series data from 2019 to 2021 so that the data used amounts to 78 data. The data analysis technique used is logistic regression analysis. The results of this study indicate that: 1) The company's growth has no effect on the acceptance of going-concern audit opinions; and 2) Solvency affects the acceptance of going concern audit opinions in property and real estate sector companies listed on the Indonesia Stock Exchange
format Book Section
author Astuty, Widia
Harahap, Riva Ubar
Pasaribu, Mhd. Husein
author_facet Astuty, Widia
Harahap, Riva Ubar
Pasaribu, Mhd. Husein
author_sort Astuty, Widia
title Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu
title_short Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu
title_full Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu
title_fullStr Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu
title_full_unstemmed Determinants of going concern audit opinion / Widia Astuty, Riva Ubar Harahap and Mhd. Husein Pasaribu
title_sort determinants of going concern audit opinion / widia astuty, riva ubar harahap and mhd. husein pasaribu
publisher Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka
publishDate 2023
url https://ir.uitm.edu.my/id/eprint/81812/1/81812.pdf
https://ir.uitm.edu.my/id/eprint/81812/
https://www.mic3st.com/
_version_ 1776250547153666048
score 13.211869

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