Yuliadini, Vika Alifta and Zuhroh, Diana 
ORCID: https://orcid.org/0000-0002-5659-283X
(2020)
Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange.
In: 7th Regional Accounting Conference (KRA 2020), 2020, Universitas Negri Malang.
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Abstract
This research investigate the effect of the size of the company (CS), leverage (LV), the growth of the company (CG), and the reputation of the accounting firm (RAF) on Going Concern Opinion (GCO). The sample is all insurance companies listed on Indonesia Stock Exchange (IDX), while the financial reports that are the source of data was 2014-2018. Data analyzed using logistic regression analysis. The result of this study concluded that CS significantly effects GCOs, while LV, CG, and RAF don’t effect significantly. The results of this study useful for investors in using the auditor's opinion as consideration for investment decisions.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Additional Information: | Diana Zuhroh NIDN: 0717056402 |
| Uncontrolled Keywords: | going concern opinion, the size of the company, leverage, the growth of the company, accounting firm reputation |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Rita Juliani |
| Date Deposited: | 14 Jun 2023 12:50 |
| Last Modified: | 21 Nov 2023 03:10 |
| URI: | https://eprints.unmer.ac.id/id/eprint/3401 |
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