Determinants of going-concern audit opinion

Neni Meidawati Didied and Difa Sukma Dwitama
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Neni Meidawati Didied: Department of Accounting, Universitas Islam Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia
Difa Sukma Dwitama: Department of Accounting, Universitas Islam Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 7, 345-357

Abstract: This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag. The sample of this study consisted of 16 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period of 2019-2022. The research findings indicate that the previous year’s audit opinion had a positive and significant influence on going-concern audit opinion. Profitability, liquidity, leverage, KAP reputation, and audit lag did not have any influence on going-concern audit opinion. Key Words:Going-Concern, Previous Audit, Audit Lag

Date: 2023
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