May 18, 2024World Journal of Advanced Research and ReviewsOpen Access

The effect of profitability, liquidity, solvency, and company growth on the acceptance of going concern audit opinions on consumer cyclicals companies listed on the IDX in 2019-2022

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Authors

AAAzzky Nurul Andini RFRiska FranitaUniversitas Pembangunan Panca Budi Medan

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Implication

Quantitative study reveals liquidity affects going concern audit opinions in listed consumer cyclicals companies, suggesting cash flow stability drives external auditor solvency evaluations.

Key Points

Liquidity significantly influences going concern audit opinions, whereas profitability, solvency, and company growth show no partial relationship with auditor evaluations.
Logistic regression analysis across 64 purposive sampling records from 2019 to 2022 demonstrates that all four metrics simultaneously affect auditor opinions.
Findings highlight liquidity as the primary financial factor driving going concern audit opinion issuance, emphasizing immediate cash management over general solvency.

Cite This Study

Andini et al. (2024) studied this question.

synapsesocial.com/papers/68e6983db6db64358761e05b https://doi.org/10.30574/wjarr.2024.22.2.1497

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Implication

Quantitative study reveals liquidity affects going concern audit opinions in listed consumer cyclicals companies, suggesting cash flow stability drives external auditor solvency evaluations.

The effect of profitability, liquidity, solvency, and company growth on the acceptance of going concern audit opinions on consumer cyclicals companies listed on the IDX in 2019-2022

Discussion

Member takes

Implication

Key Points

Cite This Study

The effect of profitability, liquidity, solvency, and company growth on the acceptance of going concern audit opinions on consumer cyclicals companies listed on the IDX in 2019-2022

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider