scholarly journals FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION

2021 ◽  
Vol 10 (2) ◽  
pp. 87
Author(s):  
Icuk Rangga Bawono ◽  
Aan Kanivia ◽  
Oman Rusmana
Keyword(s):  
Real Estate ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Going Concern ◽  
Opinion Shopping ◽  
Activity Ratios ◽  
Ongoing Concern

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The data collected were analyzed using the logistic regression analysis method. This result showed that the activity ratios, liquidity, audit quality, previous year's audit opinion, and shopping could affect the provision of a company's going concern audit opinion. Meanwhile, the ratio of profitability, solvency, and company size has a more negligible effect on the going-concern audit opinion.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh rasio keuangan dan nonkeuangan terhadap opini audit going concern. Penelitian ini  mengambil sampel 31 perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 dengan total 124 sampel. Pengujian hipotesis menggunakan metode analisis regresi logistik. Penelitian ini menunjukkan bukti rasio aktivitas, likuiditas, kualitas audit, opini audit tahun sebelumnya, dan opinion shopping dapat memengaruhi pemberian opini audit going concern perusahaan. Sementara rasio profitabilitas, solvabilitas, dan ukuran perusahaan kurang memberikan efek terhadap pemberian opini audit going concern perusahaan.</em></p>

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 Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern

2020 ◽  
Vol 2 (4) ◽  
pp. 3808-3827
Author(s):  
Rani Rani ◽  
Nayang Helmayunita
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Audit Opinion ◽  
Going Concern ◽  
Panel Data Regression ◽  
Opinion Shopping ◽  
Negative Effect ◽  
Company Growth

This study aims to examine the effect of changes in audit quality, company growth, and opinion shopping on going concern audit opinion acceptance. This type of research is a causative research. The population used in this research is all mining sector companies and the transportation sub-sector listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study using purposive sampling technique, there are 60 mining companies and 35 transportation companies that are used as research samples. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange or the official website of each company. The analysis method used is the panel data regression method because it consists of several data and years. The results showed that company growth had a significant negative effect on going concern audit opinion acceptance, but audit quality and opinion shopping could not have a significant effect on going concern audit opinion acceptance.

scholarly journals KEMAMPUAN PRIOR OPINION MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN DAN RASIO AKTIVITAS TERHADAP OPINI AUDIT GOING CONCERN

2017 ◽  
pp. 2861
Author(s):  
Made Ayu Jayanti Prita Utami ◽  
Maria M. Ratna Sari ◽  
Ida Bagus Putra Astika
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Activity Ratios ◽  
Going Concern Opinion ◽  
Prior Opinion ◽  
The Difference

This study aimed to get empirical evidence of prior opinions in its ability to moderate the effect of profitability, leverage, liquidity, company growth and activity ratios on going concern audit opinion. Going concern opinion is an audit opinion issued by the auditor to assess whether there is substantial doubt on the entity's ability to maintain its viability in a time period not exceeding one year from the date of the audit report. Several previous studies have shown inconsistent results relating to the effect of financial ratios in the administration of going concern audit opinion. The difference results of these studies can be completed through a contingency approach, in which variables prior opinion allegedly moderating influence of financial ratios such as profitability, leverage, liquidity, growth and activity ratios to administration going concern audit opinion. This study uses secondary data. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2010-2015 period. The number of samples in the study were 438 samples were selected by purposive sampling. Data analysis technique used is the logistic regression analysis. The results obtained are prior opinion moderates and weaken the influence of profitability which is proxied by ROA on giving going concern audit opinions, but prior opinion does not moderate and strengthening the influence of leverage on giving going concern audit opinion, and prior opinion does not moderate and weaken the influence of liquidity, the company's growth and activity ratio on going concern audit opinion.

scholarly journals DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

2018 ◽  
Vol 3 (1) ◽  
pp. 13-28
Author(s):  
Hafid Byusi ◽  
Fatchan Achyani
Keyword(s):  
Real Estate ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Going Concern ◽  
Corporate Growth ◽  
Analysis Technique ◽  
Opinion Shopping ◽  
Property Companies ◽  
Company Growth

AbstractThis research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.

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.

The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Averio
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Annual Reports ◽  
Content Type ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion

PurposeIt is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.Design/methodology/approachThis research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.FindingsThe results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.Originality/valueThis study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern 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

KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI EMPIRIS DI BURSA EFEK INDONESIA

2012 ◽  
Vol 8 (2) ◽  
pp. 91
Author(s):  
Baldric Siregar ◽  
Abdul Rahman
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Company Size ◽  
Observation Data ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Equity Ratio ◽  
Company Growth

This research provides the investigation over the acceptance of going concern audit opinion  which can be performed by observing the company’s internal condition such as the audit  quality, company’s financial condition, audit opinion prior year, company growth, company  size, and debt to equity ratio. Samples are obtained by purposive sampling method and 185 observation data from 2006 - 2010 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that audit opinion prior year, company growth, and debt to equity ratio are significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality, company’s financial condition, and company size do not significantly acceptance of going concern audit opinion.Keywords: audit quality, financial condition, growth, going concern, going concern opinion

scholarly journals The Effect of Liquidity, Solvency, Financial Condition and Company Size on Going Concern Audit Opinion on the Property and Real Estate Sector Listed on IDX

2021 ◽  
Vol 04 (06) ◽  
Author(s):  
Namira Ufrida Rahmi ◽  
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Careful Examination ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Real Estate Sector ◽  
Analysis Technique ◽  
The Impact

The purpose of this research is to examine the impact of liquidity, solvency, financial condition, and company size on going concern audit opinion on property and real estate sector companies listed on the Indonesia Stock Exchange between 2017 and 2019. The data from this study are the company's financial statements obtained from www.idx.co.id or the company's official website. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period totalling 62 companies. After careful examination, 43 companies matching the specified criteria, with a period of 3 years, so that 129 sample data were obtained. The logistic regression data analysis technique was utilized in this study. Liquidity, solvency, financial condition, and company size are the independent variables, while going concern audit opinion is the dependent variable. The results of this study state that simultaneously liquidity, solvency, financial condition, and company size have no impact on the granting of going concern audit opinion. Then the test findings partially state that liquidity, financial condition, and company size do not influence the provision of going concern audit opinion, while solvency partially affects the provision of going concern audit opinion.

scholarly journals Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

2013 ◽  
Vol 4 (1) ◽  
pp. 514-530
Author(s):  
Arlen Djunaidi ◽  
Gatot Soepriyanto
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Auditor Switching ◽  
Big Four ◽  
Public Accountant

This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP) who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

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