The analysis of determinants of going concern audit report

作     者：Oni Currie Masyitoh Desi Adhariani SE.Ak, Msi 

作者机构：Faculty of Economy University of Indonesia Kampus UI Depok 16424 Indonesia 

出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)

年 卷 期：2010年第6卷第4期

页      面：26-37页

学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理] 

主　　题：liquidity solvability profitability cash flow audit firm size audit committee going concernaudit report 

摘      要：Going concern is one of essential things for user to make a financial decision. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research adds two new variables, audit size and audit committee, besides the other factors that cause auditor issue a going concern audit report. This research uses a regression logistic analysis to determine the relationship of each variable （liquidity, solvability, profitability, cash flow, audit firm size and audit committee） to going concern audit report. Different from previous researches, the results of this research show that liquidity, profitability, cash flow, and audit committee are not significant to influence the issuance of audit opinion. Audit size has a more significant relationship to audit opinion, while solvability is the most significant factor.