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All Journal Accounting Profession Journal (APAJI)
Anindya Larassati
Accounting Department, Institut Teknologi dan Bisnis Kalbis, East Jakarta
Economics, Econometrics & Finance

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DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA Kenny Ardillah; Anindya Larassati
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.53

Abstract

Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard. This research aims to test the influence of the Public Accounting Firm’s reputation, the client’s firm size, and the opinion shopping on the acceptance of going concern audit opinion. The data collection used in this study is from secondary sources from the annual and financial reports. Based on purposive sampling considering specific criteria, 42 samples and 210 data were obtained in this study. The results showed that Accounting Public Firm’s reputation and opinion shopping did not affect the acceptance of going concern audit opinion. The client’s firm size affects the acceptance of going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
Co-Authors Ardillah, Kenny