The Impact of Bankruptcy Prediction, Company�s Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor�s Going Concern Opinion

Lisa Cellica ()
Additional contact information
Lisa Cellica: Universitas Multimedia Nusantara, Indonesia Author-2-Name: Ratnawati Kurnia Author-2-Workplace-Name: Universitas Multimedia Nusantara, Indonesia

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: "Objective � The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company�s management through its financial statements. These evidence are used for the purpose of deciding whether there are material uncertainties about the entity's ability to maintain the continuity of its business. Thus, the objective of this paper is to examine the impact of bankruptcy prediction, company�s financial condition, previous year audit opinion, firm size and audit tenure towards Auditor�s going concern opinion. Methodology/Technique � The object of this paper is the service companies listed on the Indonesia Stock Exchange for the period of 2011-2014. This paper uses secondary data and samples taken were determined based on the purposive sampling method. The regression logistic is used to analyse data. Findings � The results of this research show that bankruptcy prediction, company�s financial condition, previous year audit opinion, firm size, and audit tenure all simultaneously, have a significant impact towards Auditor�s going concern opinion, particularly Previous Year Audit Opinion. Novelty � This paper provides insights into the factors affecting auditors in providing a going concern opinion in the case of Indonesian companies."

Keywords: "Bankruptcy Prediction; Company�s Financial Condition; Previous Year Audit Opinion, Firm Size; Audit Tenure; Auditor�s Going Concern Opinion." (search for similar items in EconPapers)
JEL-codes: D81 M42 (search for similar items in EconPapers)
Pages: 8
Date: 2016-12-18
New Economics Papers: this item is included in nep-acc and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Accounting and Finance Review, Volume 1, Issue 1

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/pdf_files/A ... (1)-CIBSSR-00206.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr117

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().