The Effect of Auditor Reputation, Prior Audit Opinion, Company Growth, Leverage and Liquidity on the Going Concern Audit Opinion Acceptance with Audit Switching as Moderating Variable


Authors : Tria Mustoko Weni; dan Nengzih

Volume/Issue : Volume 6 - 2021, Issue 4 - April

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3xPfSKI

For investors as investment actors, needed to have ability to understand the company’s financial condition especially in terms of business continuity, made auditors to have a big obligation to argue going concern audit which is conformable to the actual condition. This research aims to evaluate the Effect of Auditor Reputation, Prior Audit Opinion, Company Growth, Leverage and Liquidity on the Going Concern Audit Opinion Acceptance and Audit Switching as Moderating Variable. The sample determination needed a purposive sampling technique of 44 property and real estate companies listed in the Indonesia Stock Exchange from 2017 – 2019. Data analysis method used logistic regression. This research results showed that (1) Auditor Reputation, Leverage have negative results on the Going Concern Audit Opinion Acceptance, whereas (2) Prior Audit Opinion, Company Growth and Liquidity have positive results on the Going Concern Audit Opinion Acceptance. (3) Moderating variable testing with moderated regression analysis (MRA) test proved that Audit Switching does not produce a moderating variable.

Keywords : Going Concern Opinion, Auditor Reputation, Prior Audit Opinion, Company Growth, Leverage, Liquidity, Audit Switching.

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