scholarly journals PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2021 ◽  
Vol 18 (1) ◽  
pp. 52-71
Author(s):  
Diva Regina ◽  
Hyasshinta Dyah S. L. Paramitadewi
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
The Other ◽  
Public Accounting ◽  
Mining Sector ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Financial Conditions ◽  
Negative Effect

This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.

Faktor Determinan Opini Audit Going Concern

Liquidity ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 27-35
Author(s):  
Rafrini Amyulianthy
Keyword(s):  
Stock Exchange ◽  
Bankruptcy Prediction ◽  
Public Accounting ◽  
Audit Opinion ◽  
Logistic Regression Models ◽  
The Public ◽  
Going Concern ◽  
Financial Condition ◽  
Negative Effect ◽  
Positive Effect

This research purpose to determine the effect of financial condition of company, the size of audited company, the company's growth and reputation of the Public Accounting Firm to going-concern audit opinion on the company's listed on Indonesia Stock Exchange. Companies sample in this research are industrial trade, services and investment covered years 2007-2012 which 20 companies with. Hypothesis tested by using logistic regression models. The test results showed that the financial conditions using by bankruptcy prediction model Altman Z - Score Revised had positive effect but not significant to going-concern audit opinion. The size of the company which is using by log total assets had negative effect and significant to goingconcern audit opinion. Meanwhile the company's growth had positive effect but not significant to going-concern audit opinion. The public accounting firm's reputation using by the scale of the auditor (affiliated with the Big Four KAP), positive effect but not significant to goingconcern audit opinion.

scholarly journals PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 4 (2) ◽  
pp. 286-303
Author(s):  
Rivaldi Akbar ◽  
Ridwan Ridwan
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Total Sample ◽  
Analysis Tool ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Going Concern ◽  
Going Concern Opinion

This study aims to examine the effect of financial distress, size firms, growth companies, and reputation public accounting firm on acceptance of going concern opinion. The method of this research is a quantitativ approach and SPSS as an analysis tool. Object under study is a mining companies listed on Indonesia Stock Exchange during the periode 2015-2017,as many 33 companies for 3 years with 99 total sample. Testing is done by using logistic regresion analysis by using SPSS version 25.The result showed that the financial distress proxied by the calculation of altman modification model has no significant on the acceptance of going concern audit opinion. Second, the firm size has significant and positive effect on the acceptance of going concern opinion. Third, the growth companies has significant and negative effect on the acceptance of going concern opinion.  Finally, the reputation of the public accounting firm proxied at the scale of the public accounting firm has no significant effect on the acceptance of going concern audit opinion

scholarly journals Kondisi Keuangan, Opinion Shopping dan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di BEI

2019 ◽  
Vol 1 (1) ◽  
pp. 34-46 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Audit Opinion ◽  
Going Concern ◽  
Regression Methods ◽  
Mining Companies ◽  
Financial Conditions ◽  
Opinion Shopping ◽  
Negative Effect ◽  
Positive Effect

Going concern audit opinion is the auditor's opinion to ascertain whether the company can maintain the survival of the entity. The importance of disclosing the company's survival will have an impact on steakholder valuation and trust. The purpose of this study was to determine the effect of financial conditions, opinion shopping and disclosure on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) during the period between 2014-2017.The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The company becomes a sample based on the purposive sampling method chosen by certain criteria. The type of data used in this study is secondary data. Data analysis using multiple linear regression methods using SPSS 24 as an analysis tool.The results of the study show that Opinion shopping has a negative effect on the going concern audit opinion while disclosure has a positive effect on the going concern audit opinion.

scholarly journals Pengaruh Reputasi Kantor Akuntan Publik, Keberadaan Komite Audit, dan Prior Opinion Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Manufaktur di Bursa Efek Indonesia

2020 ◽  
Vol 2 (2) ◽  
pp. 133-142
Author(s):  
I Gusti Ayu Agung Omika Dewi ◽  
Ni Made Niki Premashanti
Keyword(s):  
Audit Committee ◽  
Observation Data ◽  
Public Accounting ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Negative Effect ◽  
Prior Opinion ◽  
Positive Effect ◽  
Research Show

Going Concern audit opinion are opinion was published by auditor to give due consideration about the ability of entity to hold on the business for the next year. The purpose of this study is to determine and analysis (1) The effect of The Public Accounting Firm’s Reputation against the giving of going concern audit opinion, (2) The effect of Existence Audit Committee against the giving of going concern audit opinion, and (3) The effect of Prior Opinion against the giving of going concern audit opinion. The sample were obtained using purposive sampling method. Sample in this study only 52 companies over five years with 260 observation data. The data analysis technice which is used in the research is logistic regression. The result of this research show (1) The Public Accounting Firm’s reputation have positive effect to the giving of going concern audit opinion, (2) The Existence Audit Committee have negative effect to the giving of going concern audit opinion, and (3) The Prior Opinion have positive effect to the giving of going concern audit opinion.

scholarly journals PENERIMAAN OPINI AUDIT GOING CONCERN BERDASARKAN LEVERAGE DAN FINANCIAL DISTRESS

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Huda Aulia Rahman
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Z Score ◽  
Mining Sector ◽  
Going Concern ◽  
Negative Effect ◽  
The Impact ◽  
Research Period

AbstractThe purpose of this study is to determine the impact of leverage and financial distress on going concern audit opinions of mining sector companies listed on the Indonesia Stock Exchange (IDX) with the 2012-2017 research period. Leverage was proxied using debt to asset ratio (DAR), and financial distress was proxied using Altman Z-Score. The object of this research used were 17 mining sector companies selected based on the random purposive sampling method. This study used data processing logistic regression analysis using SPSS version 25. The results of this research was financial distress have negative effect on going concern modification opinions, while leverage had no effect on going concern audit opinion.                         Keywords: Financial Distress, Leverage, Going Concern Audit Opinion  

scholarly journals Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 160
Author(s):  
Tjahjani Murdijaningsih ◽  
Siti Muntahanah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect ◽  
The Right ◽  
Audit Reports

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.

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 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 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 PENGARUH KINERJA KEUANGAN, DEBT DEFAULT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Putri Ragillia Susanto ◽  
Siti Zubaidah
Keyword(s):  
Financial Performance ◽  
Quantitative Approach ◽  
Analysis Tool ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Going Concern ◽  
Debt Default ◽  
Positive Effect

This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool. The results showed that the financialperformance proxied by the calculation of financial ratios has no significant and negative effecton the acceptance of going concern audit opinion. Second, the company’s default debt has nosignificant and positive effect on the acceptance of going concern audit opinion. Finally, thereputation of the public accounting firm proxied at the scale of the public accounting firm has nosignificant and positive effect on the acceptance of going concern audit opinion.Ke ywords: Debt Default, Financial Performance, Going Concern, Reputation of Public Accounting Firm

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