scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Danang Anugrah Putra ◽  
Ach. Syaiful Hidayat Anwar ◽  
Thoufan Nur
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Mining Companies ◽  
Financial Condition ◽  
Other Hand

This research is aimed to examine the effect of the company’s growth, financial condition and theprior year audit opinion on going concern audit opinion in mining companies listed on IndonesiaStock Exchange (IDX). This research is associativeresearch that the population of this researchis mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. Thesample is determined by purposive sampling method and the technique of data analysis islogistic regression. The results of this research are company’s growth and the prior year auditopinion has no effect on going concern audit opinion. On the other hand, financial condition haseffect on going concern audit opinion.Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

scholarly journals ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

2017 ◽  
Vol 19 (1) ◽  
pp. 31
Author(s):  
Yunus Harjito
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Financial Condition ◽  
Negative Effect ◽  
Equity Ratio

Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif dengan populasi 145 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2008- 2012. Metode analisis yang digunakan adalah analisis regresi logistik dengan sampel sebanyak 20 perusahaan yang dipilih berdasarkan metode purposive sampling selama 5 periode. Berdasarkan hasil analisis dapat disimpulkan bahwa kualitas audit berpengaruh negatif signifikan terhadap opini audit going concern, kondisi keuangan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, opini audit tahun sebelumnya tidak berpengaruh signifikan terhadap opini audit going concern, ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap opini audit going concern, dan rasio debt-to- equitytidak berpengaruh signifikan terhadap opini audit going concern.This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debt-to-equity ratio of the tendency of going-concern audit opinion. In this study the type of data used is quantitative data with a population of 145 companies listed in Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with sample totaling 20 companies were selected based on purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and debt-to-equity ratio does not significantly influence the going-concern audit opinion.

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

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.

scholarly journals PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 126-140
Author(s):  
Wahyu Delta Setyanida ◽  
Ceacilia Srimindarti
Keyword(s):  
Stock Exchange ◽  
Population Sample ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Financial Condition ◽  
Debt Default ◽  
Sample Method

This research aims to examinethe effect of. financial. condition, debt. default, size, and.Growth on going. concern. audit. opinion. All. manufacturing. companies. listed.onthe. Indonesia. Stock. Exchange. from. 2017. to. 2019 are. used. in. this. study. as.a population. Sample method used in this research is purposive sampling. The. samples. obtained. in. this. study. were. 215 samples. from. 494 manufacturing. companies. The method of analysis used in this research is logistic. regression.Analysis.The result of this research found that. financial. condition, debt. default, size, and growth. does. not. have. a significant.Impacton. going. concern. audit. opinion.The results of this study have implications for the company in order to avoid going concern audit opinion.

scholarly journals Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion Shopping Terhadap Penerimaan Opini Going Concern

2017 ◽  
pp. 75
Author(s):  
Syamsuri Rahim
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Opinion Shopping ◽  
Observation Period

This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion. The samples used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The population of this study is132. The samples used are 28 companies selected by random sampling method during the observation period of 3 (three) years. Data was analyzed using logistic regression analysis model. The results show that the financial condition, audit quality and opinion shopping significantly influence the acceptance of going concern audit opinion. 

scholarly journals THE INFLUENCE OF CREATIVE ACCOUNTING AND OTHER FACTORS TO DIVIDEND PAYOUT RATIO

2019 ◽  
Vol 20 (1) ◽  
pp. 51-58
Author(s):  
METTA TJUNGANDI ◽  
RICKY A. MULYANA
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Dividend Payout ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Creative Accounting ◽  
Other Hand

The objective of this research is to analyze the influence of creative accounting, liquidity, size, leverage, return on equity and sales growth on dividend payout ratio. Population in this research is all listed manufacturing companies in Indonesia Stock Exchange during 2010 to 2012. Samples are obtained through purposive sampling method, in which 37 listed manufacturing companies in Indonesia Stock Exchange meet the sampling criteria resulting 111 data available are taken as sample. The result of this research shows that return on equity and sales growth have influence to dividend payout ratio. On the other hand, creative accounting, liquidity, size and leverage do not influence dividend payout ratio.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPHGOING CONCERN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Yunita Yunita ◽  
Deasy Ariyanti Rahayuningsih
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Debt Default ◽  
The Relationship

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.

APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN?

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Ribkha Laura ◽  
◽  
Husnah Nur Laela Ermaya ◽  
Edi Warman
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Financial Condition ◽  
Financial Conditions ◽  
Opinion Shopping ◽  
Audit Opinions

Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Logistik. Hasil penelitian ini menunjukkan bahwa opinion shopping, audit tenure dan kondisi keuangan berpengaruh positif signifikan terhadap opini audit going concern sedangkan reputasi KAP tidak berpengaruh terhadap opini audit going concern. Hasil penelitian ini akan memberikan kontribusi bagi peningkatan informasi auditor dalam analisis laporan keuangan dan audit opini. Selain itu, pengguna laporan keuangan juga harus memperhatikan faktor-faktor tersebut dalam menganalisis laporan keuangan untuk menghindari biasnya informasi yang disajikan. Abstract: This study was conducted to examine the effect of opinion shopping variables, KAP reputation, audit tenure and financial condition on the probability of giving going concern audit opinions to manufacturing companies on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period which were selected using the purposive sampling method. Hypothesis testing in this study uses Logistics Regression Analysis. The results of this study indicate that opinion shopping, tenure audits and financial conditions have a significant positive effect on going concern audit opinions while KAP reputation has no effect on going concern audit opinions. The results of this study will contribute to the improvement of auditor information in financial statement analysis and audit opinion. In addition, users of financial statements must also pay attention to these factors in analyzing financial statements to avoid bias in the information presented.

scholarly journals PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM (PENGUJIAN THE DAY OF THE WEEK, WEEK-FOUR EFFECT, DAN ROGALSKI EFFECT) PADA PERUSAHAAN KEUANGAN DI BURSA EFEK INDONESIA PERIODE 2017

2020 ◽  
Vol 9 (1) ◽  
pp. 120
Author(s):  
Rizki Khoiri ◽  
Deny Ismanto
Keyword(s):  
Data Analysis ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Sector ◽  
The Other ◽  
Purposive Sampling ◽  
Day Of The Week ◽  
The Difference ◽  
Positive Return

This study aims to examine (1) the difference in average daily return in one week (2) test the occurrence of negative returns on the fourth and fifth weeks of Monday on financial sector stock returns on the Indonesia Stock Exchange in the period 2017 and (3) test whether a positive return and tends to be larger than other months on Monday in April. The population in this study were financial sector companies listed on the Indonesia Stock Exchange. Samples were taken by purposive sampling method. Samples consisted of 6 financial sector companies listed on the Indonesia Stock Exchange and included in LQ45 during the 2017 period. The results of data analysis show that trading days have no significant effect on stock returns. There is no negative return on the fourth and fifth week of Monday on stock returns and positive returns are found and tend to be greater than the other months on Monday in April on financial sector stock returns on the Indonesia Stock Exchange in the 2017 period.

scholarly journals Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern

Owner ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 9 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Size Acceptance ◽  
Multiple Analysis

This study aims to analyze the quality of audits, financial condition and firm size on audits that occur in companies listed on the Indonesia Stock Exchange period 2014-2016. The population of this research is all transportation company in Indonesia year 2014-2016. The number of samples were 14 transportation companies, selected using purposive sampling method. This study uses data collected from Indonesia Stock Exchange (BEI) in 2014-2016 and also from each company website. By using multiple analysis as the method and result of this research, deep audit can be done.   Keywords: audit quality, financial condition, company size acceptance of going concern audit opinion.

scholarly journals DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING

2020 ◽  
Vol 8 (1) ◽  
pp. 75
Author(s):  
Fika Trya Ramadhani ◽  
Wiwit Apit Sulistyowati
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Opinion Shopping

Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on manufacturing companies of various industries listed on the Indonesia Stock exchange for a period of years 2014 – 2016. This article uses the verificative method and the sample selection using the purposive sampling method. Sample selection results obtained 90 company data. This study used the analysis of logistic regression, and the results showed that the opinion shopping influence on the acceptance of the audit opinion of going concern while the disclosure and financial condition does not affect the acceptance of the audit opinion Going concern.

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