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The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion

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  • Nurbaiti Annisa

    (Telkom University, Bandung, Indonesia)

  • Permatasari Ni Putu Ayu Intan

    (Telkom University, Bandung, Indonesia)

Abstract

Going concern is about the survival of business entities, as well as a assumptions in financial statements of a business. When business entities experience conditions that are not supposed to be, the business entity is said to be in trouble. This research which aims to analyze the acceptance of going concern audit opinion using audit tenure, disclosure, financial distress, and previous year’s audit opinion with case study on mining sector companies listed in Indonesia Stock Exchange in period 2013-2017.. This research used quantitative methods, and the samples were taken by using purposing sampling technique. To analyze the effect of independent variables to dependent variable was using logistic regressions analysis by using IBM Statistical Product and Service Solutions Statistics version 23. The results of this research, financial distress and the previous year audit opinion variables have a positive direction towards the acceptance of going concern audit opinion. While the audit tenure and disclosure variables have no significant influence on the acceptance of going concern audit opinion.

Suggested Citation

  • Nurbaiti Annisa & Permatasari Ni Putu Ayu Intan, 2019. "The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 10(3), pages 37-52, December.
    • Handle: RePEc:vrs:hjobpa:v:10:y:2019:i:3:p:37-52:n:3
    DOI: 10.2478/hjbpa-2019-0028
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    More about this item

    Keywords

    Going Concern Audit Opinion; Audit Tenure; Disclosure; Financial Distress; Previous Year Audit Opinion;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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