IDEAS home Printed from https://ideas.repec.org/a/spi/joabfr/v2y2018i1p16-25id121.html
   My bibliography  Save this article

Financial Condition, Growth, Audit Quality and Going Concern Opinion: Study on Manufacturing Companies Listed on Indonesia Stock Exchange

Author

Listed:
  • Mukhtaruddin .
  • Handri Pratama
  • Inten Meutia

Abstract

Going concern audit opinion is accepted by the company represents the presence of conditions within the auditor doubts of the company’s going concern. Going concern audit opinion can be used for the users of the financial statements in making investment decisions in a company. This study examines the effect of the company's financial condition, company’s growth, and audit quality on acceptance of going concern audit opinion. This research uses 252 sample of manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2012. The hypotheses in this research investigated using logistic regression. The hypothesis testing showed that company’s financial condition influence the acceptance of the going concern audit opinion, while company’s growth and audit quality do not influence the acceptance of going concern audit opinion. So the limitation of this research is this research only on manufacturing company the writer hope in the next research could do a research in a different sector for showing a consistency research result.

Suggested Citation

  • Mukhtaruddin . & Handri Pratama & Inten Meutia, 2018. "Financial Condition, Growth, Audit Quality and Going Concern Opinion: Study on Manufacturing Companies Listed on Indonesia Stock Exchange," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 2(1), pages 16-25.
    • Handle: RePEc:spi:joabfr:v:2:y:2018:i:1:p:16-25:id:121
    as

    Download full text from publisher

    File URL: http://scipg.com/index.php/102/article/view/121/135
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spi:joabfr:v:2:y:2018:i:1:p:16-25:id:121. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marina Taylor (email available below). General contact details of provider: http://scipg.com/index.php/102/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.