Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion

• 발행기관: 한국유통과학회
• 저자명: Hardi HARDI Meilda WIGUNA Eka HARIYANI Adhitya Agri PUTRA
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.11, 169~176쪽, 전체 8쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.11.30

영문 초록

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies’ concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies’ condition can be used as a general picture to initiate the auditing process.

목차

1. Introduction

2. Literature Review

3. Research Method

4. Results and Discussion

5. Conclusion

References

키워드

Opinion Shopping Prior Opinion Audit Quality Financial Condition Going Concern Opinion