The Influence of Solvability, Profitability, and Prior Audit Opinion on Going concern Audit Opinion


Authors : Kustianingsih; Hadri Mulya

Volume/Issue : Volume 7 - 2022, Issue 6 - June

Google Scholar : https://bit.ly/3IIfn9N

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

DOI : https://doi.org/10.5281/zenodo.6879207

This examines pursuits to determine the impact of solvability, profitability, and former 12 months’ audit opinion on going problem audit opinion. The population of this examine is the mining sector agencies listed on Indonesia stock exchange year 2015-2019. The take a look at pattern used are 34 agencies in mining quarter which decided on primarily based on purposive sampling. The study approach used quantitative approach, with logistic regression evaluation. The effects of this have a look at were solvability had no impact on going problem audit opinion, profitability had a importance impact on going difficulty audit opinion, and previous 12 months’ audit opinion had impact on going challenge audit opinion.

Keywords : Solvability, Profitability, Prior audit opinion, Going concern opinion

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