Effect of Debt Ratio, Company Size, Reputation of Public Accounting Firms and Company Growth on Going Concern Audit Opinions on Consumer Goods Companies Listed on The Indonesia Stock Exchange For The 2016-2019 Period
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 11
Abstract
Go public companies are required to audit their financial statements by an independent auditor, namely an auditor who works at a public accounting firms. This study aims to examine the effect of debt ratio, company size, reputation of public accounting firms and company growth on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative descriptive approach. The population is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is 15 companies. The data analysis method used is logistic regression. The results of the study are the debt ratio, company size, reputation of public accounting firms and company growth simultaneously effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Debt ratio, company size, reputation of public accounting firms and company growth partially have no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period.
Authors and Affiliations
Enda Noviyanti Simorangkir, Angeline, Ervina Kusuma
Keywords
Related Articles
- EP ID EP706463
- DOI 10.47191/jefms/v4-i11-31
- Views 75
- Downloads 0
Management Challenges of Students’ Accommodation in Private University in Oyo Town
The provision of student’s hostel is a crucial supplement to education of higher learning, as this is expected to enhance students’ well-being and overall performance. Using a cross-sectional design survey, the study ass...
The Influence of Rice Productivity, Gross Regional Domestic Product of the Food Crop Subsector and Inflation on the Exchange Rates of Food Crop Farmers in Indonesia
The farmer exchange rate is a comparative value between the price index received by farmers and the index paid by farmers. In this context, it is necessary to develop indicators that can accurately measure the purchasing...
Socio-Economic Factors Influencing Growth of Small and Medium Enterprises in Mombasa County, Kenya
Small and Medium Enterprises (SMEs) contribute over 70% of jobs, contribute to GDP, aid industrial development, satisfy local demand for services, innovate and support large firms with inputs and services. However, the S...
Company Characteristics, Corporate Governance and Risk Disclosure
This study aims to examine the effect of company characteristics (company age, leverage) and corporate governance (proportion of independent commissioners, board gender diversity, family ownership, quality of external au...
The Effect of Motivation and Job Satisfaction on Employee Performance with Work Discipline as a Moderating Variable at PT Truba Jaga Cita Muara Enim Branch
This study aims to analyze the effect of motivation, job satisfaction on performance and work discipline then analyze the effect of work discipline on performance and to analyze the role of work discipline in moderating...