Open AccessThe Effect of Prior Opinion and Potency of Financial Distress on Going Concern Audit Opinion
Author(s) -
Putu Yudha Asteria Putri,
Putu Dian Pradnyanitasari,
I Gusti Ayu Ratih Permata Dewi
Publication year - 2019
Publication title -
international journal of advances in social and economics
Language(s) - English
Resource type - Journals
ISSN - 2685-2691
DOI - 10.33122/ijase.v1i3.50
Subject(s) - going concern , financial distress , stock exchange , nonprobability sampling , auditor's report , sample (material) , accounting , business , population , audit , distress , public opinion , actuarial science , expert opinion , psychology , finance , political science , medicine , law , financial system , environmental health , chemistry , chromatography , politics , intensive care medicine , psychotherapist
This study aims to obtain empirical evidence of the influence of prior opinion and the potential of financial distress on going concern opinion. Going concern opinion happened because the indicated of the company is no longer able to live the life to work. The results of previous studies get inconsistent results in terms of the effect of potential financial distress on the going concern opinion. The other indicators that can influence the existence of a going concern opinion is prior opinions which are previous opinions by an auditor. This study uses secondary data in manufacturing industries that listed on the Indonesia Stock Exchange in the period 2012-2018 become the population in this study with a total sample of 77 samples selected by purposive sampling technique.