Determinants of Going Concern Audit Opinion on Manufacturing Companies Listed on the Indonesia Stock Exchange
نویسندگان
چکیده
The going concern audit opinion shows the auditor's doubts about business continuity of company. This study aims to analyze effect financial condition, company size, growth, auditor client tenure and previous year's on acceptance opinion. research is a type associative quantitative research. population in this were manufacturing companies listed Indonesia Stock Exchange as many 162 using purposive sampling technique determining sample 108 companies. data collection used documentation analysis by SPSS windows version 23 software. results show that simultaneously, variables affect opinions. concern. However, partially growth variable have no acceptance, while condition variable, size acceptance.
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ژورنال
عنوان ژورنال: Journal of International Conference Proceedings
سال: 2022
ISSN: ['2621-993X', '2622-0989']
DOI: https://doi.org/10.32535/jicp.v5i2.1694