The Influence of Financial and Non-financial Factors on the Acceptance of Going-concern Audit Opinion

Segoro, Waseso and Findiani, Erning (2014) The Influence of Financial and Non-financial Factors on the Acceptance of Going-concern Audit Opinion. The 1st International Conference on Engineering, Technology, and Applied Business ICETAB 2014.

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Abstract

There are some sectors that can be affected by a global crisis, such as infrastructure, utilities, and transportation. This can be seen from the declining number of income in the year of the crisis, which is generally caused by a lot of financial losses; the large amount of short-term debt, and the significant reduction in the amount of capital funds, which, in turn, could become the trigger of a matter of survival for the company. This study was conducted to determine the effects of liquidity ratio, profitability ratio, leverage, company size, and auditor rotation on the acceptance of the going-concern audit opinion. The analytical tool used in this study was the binary logistic regression with the support of the SPSS counting software. The result was that the leverage and company size variables affected the going-concern audit opinion acceptance, whereas liquidity ratio, profitability ratio and auditor rotation did not. Furthermore, all five variables simultaneously affected the going-concern audit opinion. Keywords: effects, financial, non-financial, going-concern

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi > Program Studi Manajemen
Depositing User: Mr Reza Chandra
Date Deposited: 17 Jun 2016 04:15
Last Modified: 17 Jun 2016 04:15
URI: http://repository.gunadarma.ac.id/id/eprint/1769

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