ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING  CONCERN

This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014.

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Analisis Determinasi Opini Audit Going Concern

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i3.389 ◽

2020 ◽

Vol 8 (3) ◽

pp. 373-380

Author(s):

Alfan Harun ◽

Wisnu Julianto ◽

Retna Sari

Keyword(s):

Financial Distress ◽

Quantitative Research ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Simple Random Sampling ◽

Literature Study ◽

Audit Opinion ◽

Going Concern ◽

Debt Default

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion. Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure

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Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

JMK (Jurnal Manajemen dan Kewirausahaan) ◽

10.32503/jmk.v5i1.749 ◽

2020 ◽

Vol 5 (1) ◽

pp. 52

Author(s):

Sukirno Sukirno

Keyword(s):

Research Method ◽

Quantitative Research ◽

Stock Exchange ◽

Survey Methods ◽

Analytical Tool ◽

Significant Positive Effect ◽

Purposive Sampling ◽

The Relationship ◽

Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.

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Profitabilitas Memoderasi Pengaruh Financial Distress pada Opini Audit Going Concern

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p27 ◽

2019 ◽

Vol 29 (1) ◽

pp. 420

Author(s):

Anak Agung Gde Oka Maheswara ◽

A.A. Ngurah Bagus Dwirandra

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Participant Observation ◽

Binary Logistic Regression ◽

Sampling Technique ◽

Binary Logistic Regression Analysis ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Observation Methods

The purpose of this study was to determine the effect of partial financial distress on the going concern audit opinion, to determine the effect of partial profitability on the going concern audit opinion and to know the moderating ability of profitability on financial distress that affects the going concern audit opinion. This research conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The research sample was obtained using purposive sampling technique. Data collection is done by non-participant observation methods. Data analysis techniques are carried out using the method of binary logistic regression analysis. The test results show that financial distress has an effect on the going concern audit opinion, profitability has no effect on the audit opinion, and profitability weakens the effect of financial distress on the going concern audit opinion. Keywords : Financial Distress; Going Concern Audit Opinion; Profitability.

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The Effect of Financial Distress, Firm Growth, and Previous Year’s Opinion on The Firm’s Going Concern Opinion

Psychology and Education Journal ◽

10.17762/pae.v58i1.766 ◽

2021 ◽

Vol 58 (1) ◽

pp. 247-258

Author(s):

Amiruddin, Grace T. Pontoh, Marina Lauren

Keyword(s):

Financial Distress ◽

Firm Growth ◽

Stock Exchange ◽

Secondary Data ◽

Substantial Impact ◽

Audit Opinion ◽

Going Concern ◽

Service Companies ◽

Going Concern Opinion ◽

The Impact

This research aims to examine and determine the impact of financial distress, firm growth, and opinion on previous year to firms‘going concern. The study was carried on service companies that are listed on Indonesia Stock Exchange during 2015-2017. A total of 210 samples were selected using the purposive sampling method. This research utilizes secondary data in the form of the firm’s financial statements and independent auditor’s reports. This research utilized logistic regression analysis to process the data. Results showed that financial distress and previous year’s opinion has significantly affect the firm’s going concern audit opinion while the firm growth has no substantial impact on the firm’s going concern audit opinion. Simultaneously, financial distress, firm growth, and previous year's opinion significantly affected the firm's going concern opinion.

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The Effect of Financial Distress, Debt Default and Audit Tenure on Going Concern Opinion

International Journal of Recent Technology and Engineering - 2 ◽

10.35940/ijrte.c6427.118419 ◽

2019 ◽

Vol 8 (4) ◽

pp. 1049-1054

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Statistical Tests ◽

Secondary Data ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Debt Default ◽

Going Concern Opinion ◽

Negative Effect

One of the accounting assumptions is going concern. Going concern is how company can survive in long time business operation. Going concern becomes very crucial for users of financial statements, namely investors and creditors. If the company in which the investor invests funds and the creditors lend their funds is bankrupt, then the investment and credit lent are in vain and the investor and creditor suffer losses. This study aims to examine the effect of financial distress, debt default, and audit tenure on the acceptance of going concern audit opinion in the period 2014-2018. This study uses secondary data from manufacturing companies financial report which listed in Indonesian Stock Exchange, using purposive sampling method, we obtained 28 companies that are feasible, so that the sample from the study amounted to 140 samples. Statistical tests were performed using SPSS version 24.0 using logistic regression analysis. The results of this study show that financial distress variables have a significant negative effect while debt default and audit tenure have a positive effect on the acceptance of going-concern audit opinion.

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Pengaruh Debt Default, Financial Distress Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going Concern

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i1.334 ◽

2021 ◽

Vol 3 (1) ◽

pp. 50-66

Author(s):

Reza Purnama Eka Putri ◽

Nayang Helmayunita

Keyword(s):

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Audit Opinion ◽

Dummy Variables ◽

Going Concern ◽

Mining Companies ◽

Debt Default ◽

Negative Effect

This study aims to test empirically the effect of debt default, financial distress and company size on the acceptance of going concern modification audit opinion. This research uses a quantitative approach with the type of causal research. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2014-2018. By using purposive sampling method obtained 95 samples. Default debt is measured by dummy variables. Financial Distress is measured by the Grover Model (2001). Company size is measured using LogNatural's total assets. And going concern modification audit opinion is measured using dummy variables. The results show that debt default and financial distress have a significant effect on going concern modification audit opinion acceptance, while company size has a significant negative effect on going concern modification audit opinion. Further research is expected to expand the object and year of research because this study only examines mining companies for the 2014-2018 observation year. For other research, it is expected to add independent variables so that the results are better.

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PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, OPINION SHOPPING DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Jurnal Akuntansi ◽

10.46806/ja.v8i1.573 ◽

2019 ◽

Vol 8 (1) ◽

Author(s):

Dea Izazi, Rizka Indri Arfianti

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Business World ◽

Audit Opinion ◽

Going Concern ◽

Opinion Shopping ◽

Debt Default ◽

Management Capabilities

Going concern is always linked with management capabilities in managing the company in order for the company to survive. The audit report with the modification of going concern is an indication that in the auditor's judgment there is a risk that the entity can not survive in the business world. Provision of going concern audit opinion by the auditors often addressed as bad news by the company, because it is alleged to cause the company to become bankrupt quickly. This study aims to examine the effect of debt default, financial distress, opinion shopping and audit tenure to the acceptance of going concern audit opinion. The sampling technique used in this study is purposive sampling with a total sample of 180 non-financial companies listed on the Indonesia Stock Exchange during the period of research year 2014-2016. Hypothesis testing of this research is done by logistic regression analysis using SPSS ver20. The result of this study shows that debt default and financial distress have significant value of 0,000 and 0,019, respectively. While audit tenure and opinion shopping have significant value of 0.000 and 0.0105, respectively. The conclusion of this study showed that debt default and financial distress are significantly affect on the acceptance of going concern audit opinion, while the opinion shopping and audit tenure are not significantly affect on the acceptance of going concern audit opinion.Keywords: Going Concern Audit Opinion, Debt Default, Financial Distress, Opinion Shopping, Audit Tenure

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Pengaruh Likuiditas, Profitabilitas, Struktur Modal, dan Harga Saham terhadap Kebijakan Dividen pada Perusahaan Consumer Goods

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i12.p19 ◽

2020 ◽

Vol 30 (12) ◽

pp. 3240

Author(s):

Nina Purnasari ◽

Sylvia Sylvia ◽

Vivian William

Keyword(s):

Capital Structure ◽

Consumer Goods ◽

Quantitative Research ◽

Dividend Policy ◽

Stock Exchange ◽

Share Price ◽

Research Approach ◽

Multiple Linear Regressions ◽

Research Model ◽

Linear Regressions

The purpose of the research is to know and analyze the influence of liquidity, profitability, capital structure and share price on dividend policy on Consumer Goods Companies listed on the Indonesia Stock Exchange period 2014-2018. This research uses quantitative research. Quantitative research approach. The nature of research is a causal relationship. The collection of this research data by means of documentation. The population of this study is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2014-2018. A research sample of 16 Consumer Goods Companies listed on the Indonesia Stock Exchange period 2014-2018. The research model is multiple linear regressions. The results of this study are Liquidity, profitability, capital structure and share price simultaneously and partially affect the dividend policy on Consumer Goods Companies. Keywords: Liquidity, Profitability; Capital Structure; Share Price; Dividend Policy.

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ANALISIS PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, SOLVABILITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Media Ekonomi ◽

10.30595/medek.v16i1.1281 ◽

2016 ◽

Vol 16 (1) ◽

pp. 163

Author(s):

Ferni Listantri ◽

Rina Mudjiyanti

Keyword(s):

Logistic Regression ◽

Empirical Evidence ◽

Financial Distress ◽

Quantitative Research ◽

Secondary Data ◽

Going Concern ◽

Going Concern Opinion ◽

Negative Effect ◽

Positive Effect

The purpose of the research was to find the empirical evidence of the financial distress positive effect to the going concern opinion audit, to find the empirical evidence of the negative effect of company to the going concern opinion audit, to find empirical evidence of solvability’s positive effect to the going concern opinion audit, to find empirical evidence of profitability’s negative effect to the going concern opinion audit.This research is descriptive quantitative research where the analysis was conducted using logistic regression. Then type of data used in the research was secondary data, the population and sample which used in this research was 100 of companies. Result of the research shows that financial distress partially does not positively affect to the going concern opinion audit, size of the company does not affect negatively to going concern opinion audit, the solvability positively affect to the going concern opinion audit, and profitability negatively affects to the going concern opinion audit. Keywords : going concern opinion audit, financial distress, size of company, solvability, and profitability.

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Pengaruh Perputaran Aktiva, Perputaran Kas, dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2017

Owner ◽

10.33395/owner.v3i2.129 ◽

2019 ◽

Vol 3 (2) ◽

pp. 307

Author(s):

Mahmuddin Syah Lubis ◽

Isna Asdiani Nasution ◽

Mery Mery ◽

Jenvony Jenvony ◽

Vini Yulia ◽

...

Keyword(s):

Causal Relationship ◽

Quantitative Research ◽

Stock Exchange ◽

Financial Statements ◽

Regression Method ◽

Research Approach ◽

Return On Assets ◽

Descriptive Research ◽

Multiple Regression Method ◽

Asset Turnover

The aim of this research is to test and analyze the effect of asset turnover, cash turnover and the Loan to Deposit Ratio (LDR) on Returns on Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. This study uses a quantitative research approach. This type of research is descriptive research. The nature of the research conducted is a causal relationship. The population of this study was 43 banks listed on the Stock Exchange in 2013-2017 with a sample of 23 banks listed on the Indonesian Stock Exchange in 2013-2017 with 5 years of observation so that the observation samples were 115 financial statements of banking companies listed on the Indonesian Stock Exchange in 2013 -2017. The multiple regression method used in this study. The results of this study are asset turnover that has significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Cash turnover has a significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. The Loan to Deposit Ratio (LDR) has an effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Asset turnover, cash turnover and Loan to Deposit Ratio (LDR) have an effect on and significant on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017.

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