Open AccessThe Factors Affecting the Acceptance of Going Concerned Audit Opinion (Empirical Study on Registered Agricultural Sector Companies in Indonesia Stock Exchange 2013-2019)
Author(s) -
Nanda Anugerah,
. Erlina,
. Sirojuzilam
Publication year - 2022
Publication title -
international journal of research and review
Language(s) - English
Resource type - Journals
eISSN - 2454-2237
pISSN - 2349-9788
DOI - 10.52403/ijrr.20220125
Subject(s) - stock exchange , profitability index , business , leverage (statistics) , auditor's report , nonprobability sampling , accounting , population , going concern , audit , cash flow , finance , statistics , demography , mathematics , sociology
The study aimed to determine and analyze the effect of financial distress, firm size, profitability, cash flow ratio, leverage, and environmental performance on going concern audit opinion. The research object is the agriculture sector company listed on the Indonesia Stock Exchange (IDX). The population in this study were all companies listed in the agricultural sector on the Indonesia Stock Exchange for the 2013-2019 period. The total population in this study was 21 companies. The method used in determining the sample using the purposive sampling technique. The sample in the study was 17 companies with 119 data analyzed. The study used secondary data and used multivariate analysis.The results of this research state that financial distress, profitability, cash flow ratio, environmental performance do not affect the acceptance of going concern audit opinion. The firm size has a negative effect on the acceptance of going concern audit opinions. In contrast, leverage positively affects the acceptance of going concern audit opinions in the agriculture sector listed on the Indonesia Stock Exchange (IDX) for 2013-2019.Keywords: financial distress, firm size, profitability, flow ratio cash, leverage, going concern audit opinion.