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 71
- Downloads 0
The Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions on Property and Real Estate Companies Listed on IDX in 2016-2020
This is document gives formatting instructions for authors preparing papers for publication in the Recent Science Journals. The authors must follow the instructions given in the document for the papers to be published. Y...
Knowledge Management: Perspective of Transformational Leadership on Employee Performance
This research is a development of the role of knowledge management, transformational leadership and Employee Engagement on the performance of private employees in the city of Makassar. The number of respondents who contr...
Teaching Entrepreneurship and Its Impact on the Entrepreneurial Intention of Students in Public and Private Universities in Mali: A Comparative Case Study of the University of Segou and the International University of Excellence of Mali
This communication compares two Malian universities (Ségou University and International University of Excellence) in terms of self-employment in order to assess its impact on the development of entrepreneurial intention...
Moderate of Professional Skepticism: Moral Reasoning, Independence, and Auditor Competence on Audit Quality
This study aims to provide empirical evidence on the influence of moral reasoning, independence and auditor competence on audit quality with professional skepticism as a moderation. In this study, the population used is...
Effect of Workability, Work Motivation, and Job Satisfaction on Employee Performance in The One-Stop Integrated of Investment and Labor Service Batu City
This study aims to analyze the effect of Work Ability, Work Motivation, and Job Satisfaction on Employee Performance. This research is conclusive and classified as causal research using a quantitative approach. Data was...