KAP的声誉、上一年的审计意见、流动性、偿偿性和财务状况对持续关注的审计意见的接受有影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2021-07-08 DOI:10.25170/balance.v18i1.2306

Diva Regina, Hyasshinta Dyah S. L. Paramitadewi

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引用次数: 4

摘要

本研究旨在分析会计师事务所声誉、上一年度审计意见、流动性、偿付能力和财务状况对持续经营审计意见接受的影响。研究的公司是2015-2019年在印尼证券交易所上市的矿业公司。本研究使用逻辑回归检验了65个公司年的数据。结果表明，上一年度审计意见对持续经营审计意见的接受有积极影响，而财务状况对持续经营审计意见的接受有消极影响。另一方面，会计师事务所的声誉、流动性和偿付能力不影响持续经营审计意见的接受程度。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.

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来源期刊

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

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