The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period)
A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity. This research, therefore, aims to ascertain the impact of company growth, profitability, leverage, financial condition, and previous year...
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| Materiálatiipa: | UMS Journal (OJS) |
| Giella: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Liŋkkat: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3045 |
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| author | Cahyono, Yuli Tri Benny Tjahjono Mahameru Rosy Rochmatullah Kusuma Wijayanto |
| author_facet | Cahyono, Yuli Tri Benny Tjahjono Mahameru Rosy Rochmatullah Kusuma Wijayanto |
| author_sort | Cahyono, Yuli Tri |
| collection | OJS |
| description | A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity. This research, therefore, aims to ascertain the impact of company growth, profitability, leverage, financial condition, and previous years’ audit opinions on the going concern audit opinions. The data used is quantitative. The real estate and property industry classification companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period were the objects of the research. Purposive sampling was used for the sampling, and 126 companies were obtained. The logistic regression analysis was employed in the data analysis method. According to the study findings, while previous year audit opinions had an impact, company growth, profitability, leverage, and financial condition had no impact on going concern audit opinion. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3045 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3045 The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Cahyono, Yuli Tri Benny Tjahjono Mahameru Rosy Rochmatullah Kusuma Wijayanto Company growth, going concern audit opinion financial condition, leverage, previous years audit opinions, and profitability A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity. This research, therefore, aims to ascertain the impact of company growth, profitability, leverage, financial condition, and previous years’ audit opinions on the going concern audit opinions. The data used is quantitative. The real estate and property industry classification companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period were the objects of the research. Purposive sampling was used for the sampling, and 126 companies were obtained. The logistic regression analysis was employed in the data analysis method. According to the study findings, while previous year audit opinions had an impact, company growth, profitability, leverage, and financial condition had no impact on going concern audit opinion. Universitas Muhammadiyah Surakarta 2023-09-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/3045 10.23917/reaksi.v8i2.3045 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia; 188-194 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/3045/814 Copyright (c) 2023 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Company growth, going concern audit opinion financial condition, leverage, previous years audit opinions, and profitability Cahyono, Yuli Tri Benny Tjahjono Mahameru Rosy Rochmatullah Kusuma Wijayanto The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) |
| title | The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) |
| title_full | The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) |
| title_fullStr | The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) |
| title_full_unstemmed | The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) |
| title_short | The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) |
| title_sort | influence of company growth profitability leverage financial condition and previous years audit opinions on going concern audit opinion empirical study of the real estate and property industry listed on the indonesian stock exchange for the 2019 2021 period |
| topic | Company growth, going concern audit opinion financial condition, leverage, previous years audit opinions, and profitability |
| topic_facet | Company growth, going concern audit opinion financial condition, leverage, previous years audit opinions, and profitability |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/3045 |
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