July 20, 2025Journal of Economic Sciences.

Discriminant Analysis of Going Concern Audit Opinion Based on Liquidity, Leverage and Financial Distress

View Full Paper

Ask AI

Bookmark

The discriminant model accurately differentiates companies based on going concern audit opinions.
Liquidity and financial distress emerged as significant factors with accuracies of 86.2% and 85.1% in classifications.
Utilizing a quantitative explanatory approach, the study analyzed companies listed on the Indonesia Stock Exchange from 2019 to 2021.
The findings highlight practical applications for auditors in assessing financial health and transparency of companies.

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

Quantitative research reveals liquidity and financial distress predict going concern audit opinions, suggesting auditor reliance on these variables for classification.

Cite This Study

Syahrudin et al. (2025) studied this question.

synapsesocial.com/papers/68af4ce5ad7bf08b1ead6b80 https://doi.org/10.62885/ekuisci.v3i1.843

View Full Paper

Ask AI

Bookmark

Implication

Quantitative research reveals liquidity and financial distress predict going concern audit opinions, suggesting auditor reliance on these variables for classification.

Discriminant Analysis of Going Concern Audit Opinion Based on Liquidity, Leverage and Financial Distress

Key Points

Discussion

Implication

Cite This Study

Discriminant Analysis of Going Concern Audit Opinion Based on Liquidity, Leverage and Financial Distress

Key Points

Discussion

Implication

Cite This Study

Also Consider

Also Consider