The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion

Nurbaiti Annisa () and Permatasari Ni Putu Ayu Intan ()
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Nurbaiti Annisa: Telkom University, Bandung, Indonesia
Permatasari Ni Putu Ayu Intan: Telkom University, Bandung, Indonesia

HOLISTICA – Journal of Business and Public Administration, 2019, vol. 10, issue 3, 37-52

Abstract: Going concern is about the survival of business entities, as well as a assumptions in financial statements of a business. When business entities experience conditions that are not supposed to be, the business entity is said to be in trouble. This research which aims to analyze the acceptance of going concern audit opinion using audit tenure, disclosure, financial distress, and previous year’s audit opinion with case study on mining sector companies listed in Indonesia Stock Exchange in period 2013-2017.. This research used quantitative methods, and the samples were taken by using purposing sampling technique. To analyze the effect of independent variables to dependent variable was using logistic regressions analysis by using IBM Statistical Product and Service Solutions Statistics version 23. The results of this research, financial distress and the previous year audit opinion variables have a positive direction towards the acceptance of going concern audit opinion. While the audit tenure and disclosure variables have no significant influence on the acceptance of going concern audit opinion.

Keywords: Going Concern Audit Opinion; Audit Tenure; Disclosure; Financial Distress; Previous Year Audit Opinion (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:hjobpa:v:10:y:2019:i:3:p:37-52:n:3

DOI: 10.2478/hjbpa-2019-0028

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