<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the going-concern audit opinions. Previous studies revealed that there were inconsistent drivers influencing the going-concern audit opinion. This study shows similar results to prior works. The result indicates that firms’ financial condition and profitability significantly affect the likelihood of the going-concern audit opinion, while firms’ size and leverage are not the determinants of the intensity of the going concern audit opinion.</p></abstract>

The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the going-concern audit opinions. Previous studies revealed that there were inconsistent drivers influencing the going-concern audit opinion. This study shows similar results to prior works. The result indicates that firms’ financial condition and profitability significantly affect the likelihood of the going-concern audit opinion, while firms’ size and leverage are not the determinants of the intensity of the going concern audit opinion.

Drivers of going concern audit opinions: empirical evidence from Indonesia

HOLISTICA – Journal of Business and Public Administration

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Drivers of going concern audit opinions: empirical evidence from Indonesia"}

The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit...

Drivers of going concern audit opinions: empirical evidence from Indonesia

Published Online: Sep 09, 2017

Page range: 79 - 90

DOI: https://doi.org/10.1515/hjbpa-2017-0015

Keywords
Going Concern Audit Opinion, Financial Condition, Leverage, Profitability, Firm Size

© 2017 Lina Rahmawati Suroto et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Drivers of going concern audit opinions: empirical evidence from Indonesia

Published Online: Sep 09, 2017

Page range: 79 - 90

DOI: https://doi.org/10.1515/hjbpa-2017-0015

KeywordsGoing Concern Audit Opinion, Financial Condition, Leverage, Profitability, Firm Size

© 2017 Lina Rahmawati Suroto et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Going Concern Audit Opinion, Financial Condition, Leverage, Profitability, Firm Size