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Drivers of going concern audit opinions: empirical evidence from Indonesia

Author

Listed:
  • Suroto Lina Rahmawati

    (Faculty of Economics, Islamic University of Indonesia, Condong Catur Depok, Sleman, Yogyakarta, Indonesia, 55283.)

  • Kusuma Hadri

    (Faculty of Economics, Islamic University of Indonesia, Condong Catur Depok, Sleman, Yogyakarta, Indonesia, 55283)

Abstract

The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the going-concern audit opinions. Previous studies revealed that there were inconsistent drivers influencing the going-concern audit opinion. This study shows similar results to prior works. The result indicates that firms’ financial condition and profitability significantly affect the likelihood of the going-concern audit opinion, while firms’ size and leverage are not the determinants of the intensity of the going concern audit opinion.

Suggested Citation

  • Suroto Lina Rahmawati & Kusuma Hadri, 2017. "Drivers of going concern audit opinions: empirical evidence from Indonesia," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 8(2), pages 79-90, August.
    • Handle: RePEc:vrs:hjobpa:v:8:y:2017:i:2:p:79-90:n:7
    DOI: 10.1515/hjbpa-2017-0015
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    References listed on IDEAS

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    1. Muammar Khaddafi, 2015. "Effect of Debt Default, Audit Quality and Acceptance of Audit Opinion Going Concern in Manufacturing Company in Indonesia Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 80-91, January.
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      More about this item

      Keywords

      Going Concern Audit Opinion; Financial Condition; Leverage; Profitability; Firm Size;
      All these keywords.

      JEL classification:

      • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
      • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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