The Influence of Previous Audit Opinion, Audit Tenure and Liquidity toward Going Concern Opinion in Manufacturing Companies for the Period of 2015-2017 | Zendy

Cindy Saputra Kuswara | Zendy; Ery Yanto | Zendy

Open Access

The Influence of Previous Audit Opinion, Audit Tenure and Liquidity toward Going Concern Opinion in Manufacturing Companies for the Period of 2015-2017

Author(s) -

Cindy Saputra Kuswara,

Ery Yanto

Publication year - 2019

Publication title -

jaaf (journal of applied accounting and finance)

Language(s) - English

Resource type - Journals

eISSN - 2615-8051

pISSN - 2580-1791

DOI - 10.33021/jaaf.v3i1.674

Subject(s) - going concern , auditor's report , audit , accounting , business , sample (material) , statistic , logistic regression , descriptive statistics , audit evidence , population , market liquidity , joint audit , finance , internal audit , medicine , statistics , environmental health , mathematics , chemistry , chromatography

Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern Opinion in manufacturing companies listed in IDX form years 2015 until 2017. The population of this research is 156 with total of sample are 37 manufacturing companies. The research of data using descriptive statistic and logistic regression analysis method. The result shows that Previous Audit Opinion and Liquidity have significant influence toward Going Concern Opinion and Audit Tenure does not have significant influence toward Going Concern Opinion.

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