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Going Concern Audit Opinion in Agricultural Sector and The Influencing Factors
Laras Pratiwi (1*), Intan Rahayu (2)

Facultyo f Economic
Perjuangan University of Tasikmalaya.
Jl. Peta No.177 Tasikmalaya


Indonesia is abundant country in natural wealth, Indonesia has a lot of the biodiversity. Agriculture is one sector that plays an important role in the Indonesian economy. The Central Statistics Agency (BPS) states that the agricultural sector is the second sector which has the highest influence on Indonesias economic growth after the processing industry. Seeing this enormous potential, agricultural sector should be able to attract high-level investor to invest in this companies. The fact is that investor interest in agricultural sector companies is still very small. The agricultural sector has unique business risks, business risk does not only depend on economic stability but also depends on natural factors. An investor needs confidence in making investment decisions, one of these beliefs is through the going concern audit opinion. Going concern audit opinion is an opinion issued by the auditor if there is hesitaton in a company in maintaining its survival. Going concern audit opinion is able to provide an overview to investors to assess investment feasibility and provide confidence whether the company has good prospects and is able to meet the desired return of investors. This study aims to obtain empirical evidence regarding the factors that influence the going concern audit opinion on agricultural sector companies in Indonesia. The population in this study is agricultural sector companies which are listed on the Indonesia Stock Exchange in the period of 2014 - 2018. The sampling technique used is purposive sampling method. The number of companies that met the sample criteria are 10 companies. This study uses the research method of logistic regression analysis. The results of the analysis showed that the previous years financial distress and audit opinion partially influence the going-concern audit opinion and sales growth partially does not affect the going-concern audit opinion.

Keywords: Going Concern Audit Opinion; Financial Distress; Growth.

Topic: Auditing


Conference: The 1st Annual Management, Business and Economic Conference (AMBEC 2019)

Plain Format | Corresponding Author (Laras Pratiwi)

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