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Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern

Jurnal Cakrawala Akuntansi · Vol. 16 No. 1 (2024) · hlm. 15–29

DOI
10.22437/jca.v16i1.46749
ISSN
3123-1918, 1979-4851
Terbit
2024-02-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern</dc:title>
	<dc:creator xml:lang="en">Azhari, Julia Rinnia</dc:creator>
	<dc:creator xml:lang="en">Hizazi, Achmad</dc:creator>
	<dc:creator xml:lang="en">Mansur, Fitrini</dc:creator>
	<dc:subject xml:lang="en">Audit Opinion With Going Concern Modification</dc:subject>
	<dc:subject xml:lang="en">Company Growth</dc:subject>
	<dc:subject xml:lang="en">Company Financial Condition</dc:subject>
	<dc:subject xml:lang="en">Audit Opinion With Going Concern Modification In The Previous Year</dc:subject>
	<dc:description xml:lang="en">This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2024-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46749</dc:identifier>
	<dc:identifier>10.22437/jca.v16i1.46749</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi ; 15-29</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46749/21666</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Julia, Achmad Hizazi, Fitrini Mansur</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>