Audit Quality as a Moderating Effect of Financial Condition on Going Concern Modified Audit Opinion

Abstract

The purpose of this study is to examines audit quality as a moderating effect of financial condition on going concern modified audit opinion. The study sample consisted of 50 service companies in the IDX for period 2013-2017 with purposive sampling method. Logistic regression and Moderated Regression Analysis (MRA) is used as a data analysis technique and hypothesis testing through program SPSS v.23. The results found out that the financial condition does not affect the going-concern audit opinion. audit quality reinforces the effect of financial conditions on going concern audit modified opinion. The result of this study will contribute for the improvement of information auditor in the analysis financial report and opinion audit. It will also enrich knowledge in information for investor and management.