scholarly journals Profitabilitas Memoderasi Pengaruh Financial Distress pada Opini Audit Going Concern

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.

scholarly journals OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN REPUTASI KANTOR AKUNTAN PUBLIK

2017 ◽  
Vol 13 (1) ◽  
pp. 79
Author(s):  
Farid Muhamadiyah
Keyword(s):  
Prediction Model ◽  
Prediction Models ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Financial Statements ◽  
Bankruptcy Prediction ◽  
Binary Logistic Regression Analysis ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern

<p>Going-concern audit opinion is the auditor’s opinion regarding the ability of<br />the entity to maintain the viability of their business is one of the important things to<br />consider users of financial statements to make decisions especially berinvestas<br />decisions. This study aimed to examine the effect of bankruptcy prediction models (Altman revised model), growth companies (earnings), leverage and reputation of the public accounting firm of the admission trends going concern audit opinion. The sample used in this study consisted of 32 financial statements of listed manufacturing companies in Indonesia Stock Exchange (IDX) during the period 2007-2010. The sample was selected by using the purposive sampling method. In this research, data analysis using SPSS by binary logistic regression analysis to test the hypothesis. From the analysis in this study suggests that the use of bankruptcy prediction model (Altman revised model) positive effect on revenue trends going concern audit opinion, while the company’s growth, leverage and reputable CPA firm negatively affect revenue trends going concern audit opinion.<br />Keywords : Bankruptcy Prediction Model (Altman revised model), Corporate<br />Growth (income), Leverage, Reputation Public Accountant and Going Concern Audit Opinion.</p>

scholarly journals Pengaruh Faktor Keuangan Dan Karakteristik Pemerintah Daerah Terhadap Financial Distress

2020 ◽  
Vol 2 (3) ◽  
pp. 3160-3178
Author(s):  
Yoli Wulandari ◽  
Fefri Indra Arza
Keyword(s):  
Financial Distress ◽  
Local Governments ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Binary Logistic Regression Analysis ◽  
Financial Independence ◽  
Growth Ratio ◽  
Audit Opinion ◽  
West Sumatra

This study aims to determine the effect of Financial Factors (Effectiveness Ratios, Efficiency Ratios, And Growth Ratios) and Local Government Characteristics (Financial Independence Of Local Governments, Population, Area, And Audit Opinion) on the Financial Distress on the Districts/ Cities in West Sumatra Province in 2016-2018. The data in this study use secondary from BPK and BPS. The sampling technique uses a total sampling method with a total sample of 19 districts / cities wtih a period of time of 4 years. Analysis of the data using binary logistic regression analysis. The results of this study indicate that (1) ratio of effectiveness has a negative and not significant effect on financial distress, (2) Efficiency ratio has a positive and not significant effect on financial distress, (3) growth ratio has a positive and not significant effect on financial distress, (4) The financial independence of local governments has a negative and not significant effect on financial distress, (5) population has a negative and significant effect on financial distress, (6) Area has a positive and significant effect on financial distress, (7) Audit opinion has a negative and not significant effect on financial distress.

Pengaruh Prediksi Kebangkrutan Model Altman Z-Score, Reputasi Auditor dan Opinion Shopping terhadap Opini Audit Going Concern

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 343-355
Author(s):  
Muhammad Yunus ◽  
Calen Calen ◽  
Sarida Sirait
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Bankruptcy Prediction ◽  
Manufacturing Companies ◽  
Z Score ◽  
Audit Opinion ◽  
Going Concern ◽  
Opinion Shopping ◽  
Score Model ◽  
Auditor Reputation

This study aims to determine the effect of the bankruptcy prediction of the Altman z-score model, auditor reputation and opinion shopping on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This research is a causal associative research with a quantitative approach. The sample in this study were 25 manufacturing companies listed on the Indonesia Stock Exchange which were determined using purposive sampling technique. Observations in this study were carried out throughout the period 2015 to 2019 so that the number of observations was 125 data. The type of data used in this study is secondary data. While the data analysis method used in this research is panel data regression analysis with statistical data processing software, namely STATA. Based on the results obtained in this study, it can be seen that the prediction of bankruptcy based on the Altman z-score model has no significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. Auditor reputation is proven to have a negative and significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. And opinion shopping is also proven to have a negative and significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange.

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

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.

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

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

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

2020 ◽  
pp. 265
Author(s):  
Nurjannah Dwita Al Fath ◽  
Pudjo - Sugito
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Debt Default ◽  
Food And Beverage ◽  
Going Concern Opinion

The aims of this research are to analyze the effect of debt default, the company's growth and size of the company going concern audit opinion. This study uses a quantitative approach because the emphasis on testing theories through the measurement of research variables with numbers and perform statistical data analysis procedures. The population used in this study is a manufacturing company of food and beverage subsector listed in Indonesia Stock Exchange in 2012-2015 as many as 14 companies. Meanwhile, the number of samples in this study are 56 companies, the sampling technique using saturation sampling method (census) and data analysis techniques used are descriptive statistics and logistic regression (logistic regression). Based on the results of research show that the debt default positively effect to the going cocern opinion,  company's growth negatively effect to the going concern opinion and firm size also negatively affect the going concern opinion. This study has limitations because it uses secondary data are derived from the annual report. Object of research only on subsector of manufacturing companies namely food and beverage subsector. So that,  the  company should not use the research findings in the formulation of decisions dealing with going concern audit opinion. It means, required consideration of other factors that should be explored through subsequent research.   Tujuan penelitian ini adalah untuk menganalisis pengaruh debt default, pertumbuhan dan ukuran perusahaan terhadap opini audit going concern. Penelitian ini menggunakan pendekatan kuantitatif karena penekanannya pada pengujian teori melalui pengukuran variabel penelitian dengan angka dan melakukan prosedur analisis data statistik. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 sebanyak 14 perusahaan. Sementara itu, jumlah sampel dalam penelitian ini adalah 56 perusahaan. Teknik pengambilan sampel menggunakan metode sampling jenuh (sensus) dan teknik analisis data yang digunakan adalah statistik deskriptif dan regresi logistik (regresi logistik). Berdasarkan hasil penelitian menunjukkan bahwa debt default berpengaruh positif terhadap opini audit going cocern, pertumbuhan perusahaan berpengaruh negatif terhadap opini audit going concern dan ukuran perusahaan juga berpengaruh negatif terhadap opini audit going concern. Penelitian ini memiliki keterbatasan karena menggunakan data sekunder yang berasal dari laporan tahunan. Objek penelitian hanya pada subsektor perusahaan manufaktur yaitu subsektor makanan dan minuman. Sehingga, perusahaan tidak boleh menggunakan temuan penelitian dalam perumusan keputusan yang berhubungan dengan opini audit going concern. Maknanya, diperlukan pertimbangan faktor-faktor lain yang harus dieksplorasi melalui penelitian selanjutnya.

scholarly journals Pengaruh Financial Distress, Umur Perusahaan, dan Good Corporate Governance pada Kecepatan Publikasi Laporan Keuangan Tahunan

2019 ◽  
pp. 2010
Author(s):  
Arl Jonathan Paulalengan ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Observation Methods ◽  
Food And Beverage ◽  
Negative Effect

The purpose of this study examines the effect of financial distress, company age, and good corporate governance on the speed of publication of annual financial statements. This research was focused in the food and beverage companies listed on Indonesia Stock Exchange (IDX). Samples are determined by non-probability sampling, purposive sampling technique. Sample criteria, the company reports its annual financial statements in a row from 2014 to 2017. The samples were 12 companies with four years of observation. Methods of collecting data with non-participant observation, accessing annual financial reports. The data analysis technique is multiple linear regression. Based on the results, found that financial distress had a negative effect on the speed of publication of annual financial statements. The age of the company does not affect the speed of publication of annual financial statements. Good corporate governance has a positive effect on the speed of publication of annual financial statements. Keywords: Publication, distress, good corporate governance, age

scholarly journals Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

2018 ◽  
Vol 9 (1) ◽  
pp. 82-91 ◽  
Author(s):  
Atika Sukma Winata ◽  
Indah Anisykurlillah
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Management Turnover ◽  
Factors Affecting ◽  
Audit Opinion ◽  
The Public ◽  
Auditor Switching ◽  
Public Accountant

This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

scholarly journals The Effect of Prior Opinion and Potency of Financial Distress on Going Concern Audit Opinion

2019 ◽  
Vol 1 (3) ◽  
Author(s):  
Putu Yudha Asteria Putri ◽  
Putu Dian Pradnyanitasari ◽  
I Gusti Ayu Ratih Permata Dewi
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Industries ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion ◽  
Prior Opinion

This study aims to obtain empirical evidence of the influence of prior opinion and the potential of financial distress on going concern opinion. Going concern opinion happened  because the indicated of the company is no longer able to live the life to work. The results of previous studies get inconsistent results in terms of the effect of potential financial distress on the going concern opinion. The other indicators that can influence the existence of a going concern opinion is prior opinions which are previous opinions by an auditor. This study uses secondary data in manufacturing industries that listed on the Indonesia Stock Exchange in the period 2012-2018 become the population in this study with a total sample of 77 samples selected by purposive sampling technique.

scholarly journals PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2017

2021 ◽  
Vol 8 (2) ◽  
pp. 189-214
Author(s):  
Priska Liliani
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Units Of Analysis ◽  
Debt Default ◽  
Observation Period

Manufacturing companies are a sector that is quite important for the development of the country's economy. In Indonesia, there are more companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). With this larger number of companies, companies in the manufacturing sector have significant industrial influence as well as significant stock fluctuations on the IDX. The purpose of this study aims to analyze the effect of financial distress, debt default, and audit tenure on going concern audit opinion. To support this research, the author uses a sample of manufacturing companies listed on the Stock Exchange as the object of research. From the results of observations for 3 years, namely from 2015 - 2017, 28 samples were obtained to be studied according to the observation period so that the number of units of analysis was equal to 84. Based on tests carried out using logistic regression, empiricalevidence was obtained that the financial distress variable had a positive influence. which is significant to the acceptance of going concern audit opinion. The debt default variable has no significant effect on the going concern audit opinion acceptance. The Audit Tenure variable does not have a significant effect on the going concern audit opinion acceptance.

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