Factors that influence auditors’ going concern audit opinion in Indonesia

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St. Dwiarso Utomo
Ajeng Triyas Oktaviani
Zaky Machmuddah

Abstract

The purpose of this research is to determine the factors that influence auditors’ going concern audit opinion in Indonesia, in
both financial and non-financial factors. The sampling in this research was obtained using a purposive sampling method by
focusing on manufacturing companies listed on the Indonesia Stock Exchange during 2014 to 2018 periods, and thus obtained
155 observations data out of 31 companies. The data analysis method used in this research was logistic regression. Based on
the analysis’ results, the variable of profitability ratio is negative affects the going concern audit opinion and audit opinion of
the previous year is positive affects the going concern audit opinion. Meanwhile, the leverage ratio, company size, company
growth, and PAF’s reputation had no effect on going concern audit opinion. The implication of this research is that going
concern audit opinion can contribute to the consideration of investors’ decision in making investment.

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How to Cite
Utomo, S. D., Oktaviani, A. T., & Machmuddah, Z. (2020). Factors that influence auditors’ going concern audit opinion in Indonesia. Interdisciplinary Research Review, 15(1), 41-47. Retrieved from https://ph02.tci-thaijo.org/index.php/jtir/article/view/239943
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Research Articles