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Learn from Others: Review on Companies with Sustainable Going Concern Issue Audit Opinion (Study on Manufacturing Company Listed on Indonesia Stock Exchange at the Period of 2009 – 2011 and 2012 - 2017)


Aida Wijaya, Lasmanah and Rika Fitriani
Abstract

The purpose of the study was to measure the influence of auditor’s reputation, company’s financial condition, previous audit opinion, and company growth on the possibility of getting audit opinion with going concern issue and then review the company with the most influencing factor. Method used was descriptive method and the correlation research approach. The sample selected was 17 manufacturing company for the 3 year periods of observation (2009 – 2011). The result showed that only previous audit opinion had a significant influence toward the possibility of getting audit opinion with going concern issue. We then reviewed the companies’ financial statements, which had going-concern issue audit opinion for the 5 periods after (2012 – 2017).

Volume 11 | 03-Special Issue

Pages: 178-189