scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

Pengaruh Ukuran Perusahaan, Audit Tenur, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2020 ◽  
Vol 8 (3) ◽  
pp. 349-360
Author(s):  
Rubiyah Al’adawiah ◽  
Wisnu Julianto ◽  
Retna Sari
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Significance Level ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Variable Influence ◽  
Company Growth ◽  
Size Variable

This study was conducted to determine the effect of the variable Company Size, Tenure Audit, and Company Growth on Going Concern Audit Opinions on trade, service and investment sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data used in this research are secondary data. The sample used in this study amounted to 104 companies using a purposive sampling method. The analysis technique used is logistic regression. At a significance level of 5%, the results of this study indicate that the Company Size variable and the Company Growth variable influence the Going Concern Audit Opinion. While the Audit Tenure variable does not affect the Going Concern Audit Opinion.   Keywords : Going Concern Audit Opinion, Company Size, Tenur Audit, Company Growth

scholarly journals Faktor yang Mempengaruhi Opini Going Concern (Studi pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)

2021 ◽  
Vol 13 (2) ◽  
pp. 65-81
Author(s):  
Hantono Hantono
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Opinion ◽  
Independent Variables ◽  
Going Concern ◽  
Going Concern Opinion ◽  
Chemical Companies ◽  
Company Growth

This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, Going Concern Opinion

scholarly journals Analisis Faktor-faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Author(s):  
Boy Fadly
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Going Concern ◽  
Descriptive Research ◽  
Mining Companies ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Quantitative Descriptive ◽  
Company Growth

this study aims to determined the factors that effect the acceptance of audit going concern opinion on mining companies that listed on the Indonesia stock exchange in the period 2011-2014. the research method in this research is quantitative descriptive research. Data analysis technique used is logistic regression analysis. the result of research shows that simultaneously firm size variable, company growth, audit quality, and audit opinion of previous year have an effect on acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange. While partially, only the previous year's audit opinion variable that affect the acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange.

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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 The Impact of Bankruptcy Prediction, Company’s Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor’s Going Concern Opinion

2016 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Lisa Cellica ◽  
Ratnawati Kurnia
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Jel Classification ◽  
Bankruptcy Prediction ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Going Concern Opinion ◽  
The Impact

Objective – The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company’s management through its financial statements. These evidence are used for the purpose of deciding whether there are material uncertainties about the entity's ability to maintain the continuity of its business. Thus, the objective of this paper is to examine the impact of bankruptcy prediction, company’s financial condition, previous year audit opinion, firm size and audit tenure towards Auditor’s going concern opinion. Methodology/Technique – The object of this paper is the service companies listed on the Indonesia Stock Exchange for the period of 2011-2014. This paper uses secondary data and samples taken were determined based on the purposive sampling method. The regression logistic is used to analyse data. Findings – The results of this research show that bankruptcy prediction, company’s financial condition, previous year audit opinion, firm size, and audit tenure all simultaneously, have a significant impact towards Auditor’s going concern opinion, particularly Previous Year Audit Opinion. Novelty – This paper provides insights into the factors affecting auditors in providing a going concern opinion in the case of Indonesian companies. Type of Paper: Empirical Keywords: Bankruptcy Prediction; Company’s Financial Condition; Previous Year Audit Opinion, Firm Size; Audit Tenure; Auditor’s Going Concern Opinion. JEL Classification: D81, M42.

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

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.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (2) ◽  
pp. 141-148
Author(s):  
DIANA DIANA
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Audit Opinion ◽  
Independent Variables ◽  
Auditor Switching ◽  
Company Growth ◽  
Research Show

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.

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 Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 164-173
Author(s):  
Kusuma Indawati Halim
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Additional Information ◽  
Financial Condition ◽  
Going Concern Opinion ◽  
Audit Reports ◽  
Company Growth

Audit reports are used by auditors to inform the accuracy of the information in the financial statements. The auditor as an independent party has the competence to provide an opinion on the client's financial condition. If it is estimated that the company cannot continue its activities, it is likely that it will get a going concern audit opinion. Audit opinion can help investors and other stakeholders in assessing the status of the company's business continuity. The important thing from a going concern audit opinion is to provide additional information for investors in making investment decisions. This study analyzes the factors that determine going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. The factors tested in this study are leverage, initial opinion, company growth and company size. The study used a sample of 125 companies for the 2014-2018 period. The results of data analysis were obtained from logistic regression tests. The empirical results show that prior opinion and leverage increase the likelihood of receiving a going concern opinion. Meanwhile, company growth and company size have no effect on going concern audit opinion. Nagelkerke's R Square test shows the ability of the factors in this study to explain 63.1% of going-concern audit opinion, while 36.9% is explained by other factors outside the research model. The findings from this study are expected to help investors and other stakeholders to prevent losses if they invest in companies that have the potential to go bankrupt.

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