Factors influencing the receiving of going concern audit opinion (study in Indonesia)
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Abstract
This study aims to examine the effect of debt default, company size and audit quality to the acceptance of going concern audit opinions. The type of research in this study is quantitative research. The population in this study are all of the property, real estate, and building construction companies that are listed on the Indonesia Stock Exchange. The sampling method used in this study was purposive sampling, so 16 company samples were obtained for four years (2016-2019). The data were analyzed using descriptive statistics and logistic regression. The results of this study indicate that: (1) debt default does not have an effect on the acceptance of going concern audit opinion; (2) company size has an effect on the acceptance of going concern audit opinion; (3) audit quality doesn't have an effect on the acceptance of going concern audit opinion.
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