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The Acceptance of Going Concern: Does Audit Opinion Matter?

Tommy Andriana, Bambang Leo Handokob, Zefanya Putri Wijayac, a,bAccounting and Finance Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia, cStudent of Economic Science – Accounting, Bina Nusantara University, Jakarta, Indonesia, Email: atommy.andrian@binus.ac.id,  bbambang.handoko@binus.edu

This research aims to obtain empirical evidence about the influence of debt default, previous year audit opinion and audit lag on the acceptance of going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016–18. Going concern audit opinion is stated by the dummy variable. A total of 87 observations are used in this-research. Hypothesis testing uses logistic-regression analysis techniques and is processed using SPSS 23 software. This research concludes that there was no significant effect between debt default, previous year audit opinion and audit lag partially towards the acceptance of going concern audit opinion. However, there is a significant effect between debt default, previous year audit opinion and audit lag simultaneously towards the acceptance of going concern audit opinion. Pages 1 to 13

 

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