The Effect of Financial Condition, Audit Quality and Disclosure on Going Concern Modified Audit Opinion After the Application of SA 570 for Service Companies Listed on the Indonesian Stock Exchange Period 2013-2017

Denny Novi Satria, Syahril Ali, Denny Yohana

Abstract


The purpose of this study is to examines the effect of financial condition, audit quality and disclosure on going concern modified audit opinion after the application of SA 570. The study sample consisted of 50 service companies in the IDX for period 2013-2017 with purposive sampling method. Logistic regression analysis is used as a data analysis technique and hypothesis testing through program SPSS v.23. The results found out that the financial condition is negative and significant in the going concern audit opinion.  Audit quality has a significant effect on going concern audit opinion. while disclosure has a negative and significant effect on audit 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.

Keywords


Financial Condition, Audit Quality, Disclosure, Audit Opinion, Altman Z Score, Auditing Standard

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DOI: http://dx.doi.org/10.52155/ijpsat.v11.1.634

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