审计意见一致的假设确定性

Muhammad Yusuf, M. Tarmizi, M. Maryati
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摘要

目标。分析现金流量、审计质量和审计风险对提供审计意见时持续经营假设的影响。设计/方法/途径。这是一个定量研究与二手数据的形式公布的财务报告。人口包括2016-2020年期间在印度尼西亚证券交易所(IDX)上市的房地产和房地产行业公司,采用有目的抽样。本研究选取了43家公司共215个观察数据的样本,并采用Logistic回归分析进行分析。结果表明,现金流量对出具审计意见的持续经营假设没有显著的负向影响,审计质量对出具审计意见的持续经营假设没有显著的正向影响,审计风险对出具审计意见的持续经营假设有显著的正向影响。理论贡献。学者可以对审计文献中持续经营假设的决定因素提供额外的参考。实际的贡献。审计人员可以将流动比率作为确定持续经营假设的审计风险因素之一,管理委员会可以最大化公司的财务管理从而不接受持续经营假设,所有者和投资者可以关注并定期评估所有财务方面以评估绩效管理的局限性。本研究存在一些局限性,如自变量数量有限;在IDX上市的有限房地产和房地产行业公司样本;观测数据仅限于2016-2020年。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinan Asumsi Going Concern dalam Pemberian Opini Audit
Objectives. To analyze the effect of cash flow, audit quality, and audit risk on the going concern assumption in giving audit opinion.Design/method/approach. This is a quantitative study with secondary data in the form of published financial reports. The population consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period using purposive sampling. The selected sample is 43 companies with a total of 215 observations of the data and analyzed with Logistic regression analysis.Results/findings. The results show that cash flow has no significant negative effect, audit quality has no significant positive effect, and audit risk has a significant positive effect on the going concern assumption in giving audit opinion.Theoretical contribution. Academics can make additional references regarding the determinants of the going concern assumption in audit literature.Practical contribution. Auditors can use the current ratio as one of the audit risk factors in determining going concern assumption, the management committee can maximize the company's financial management so as not to accept the going concern assumption, owners and investors can pay attention and periodically evaluate all financial aspects to assess performance managementLimitations. This study has several limitation, such as limited number of independent variables; a limited sample of property and real estate sector companies listed on the IDX; and the observed data is limited to 2016-2020.
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