PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN  PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2014-2017)

Purpose - The purpose of this research was to determine the effect of profitability, liquidity, company size and company growth on Going Concern Audit Opinions. Research on going concern audit opinion on companies listed on the Indonesia Stock Exchange has been widely conducted, but there are still many differences in research results such as research from Setiawan and Suryono (2015) which proves that liquidity can have an influence on going concern audit opinion, in contrast to Melania research et all (2016) prove that liquidity has no significant effect on going concern audit opinion. Design / Methodology / Approach - This type of research uses Quantitative, the sample in this study uses objects in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2017 with a company sample of 126 and an observation period of 4 years so that the total number of samples in this study as many as 504. Findings - The results show that profitability influences going concern audit opinion, liquidity affects going concern audit opinion, company size influences going concern audit opinion, company growth does not affect going concern audit opinion and Simultaneously profitability, liquidity, company size and growth the company influences the going concern audit opinion. Research Limits - The scope covers information about profitability, liquidity, company size, company growth, and going concern audit opinion. And use manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. Implications - Investors and prospective investors in investing should pay attention to the company's financial condition, especially related to business continuity in order to make the right investment decisions. Originality / Value - Research on going concern audit opinion on companies listed on the Indonesia Stock Exchange has been widely conducted, but there are still many differences in research results. Diverse research results may be due to differences in the nature of the independent variables and the dependent variable under study or differences in the observation period

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

Owner ◽

10.33395/owner.v5i1.348 ◽

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

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2012.82.21 ◽

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

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

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2016.v11.i02.p02 ◽

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.

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The Effect of Company Size, Company Growth, Financial Conditions, Debt Default And Audit Opinion 2016-2019 on Going Concern Audit Opinions (Empire Study of Trading Companies Listed on The Indonesia Stock Exchange)

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i11-29 ◽

2021 ◽

Vol 04 (11) ◽

Author(s):

Charles Ayu Kartika Kinata ◽

Keyword(s):

Stock Exchange ◽

Multiple Logistic Regression Analysis ◽

Financial Statements ◽

Company Size ◽

Audit Opinion ◽

Going Concern ◽

Financial Condition ◽

Debt Default ◽

Audit Opinions ◽

Company Growth

The purpose of this study is to see the effect of company size, company growth, financial condition and debt default on going concern audit opinions in 2016-2019 on trading companies listed on the Indonesia Stock Exchange, both partially and simultaneously. Every company has financial statements that aim to provide information regarding the financial position of a company that is useful for a large number of users of financial statements in making economic decisions which are prepared periodically for interested parties. The population in this study has all trading companies listed on the IDX for the 2016-2019 period, which are 47 companies and the sample is 100 units of analysis. The research method applies multiple logistic regression analysis techniques. The results of the study show that the company size variable partially influences the going concern audit opinion on trading sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Variables of company growth, financial condition and debt default partially do not affect going concern audit opinion on trading sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Variables Company Size, Company Growth, Financial Condition and Debt Default together affect the going concern audit opinion on trading sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

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Analisis Faktor-Faktor yang Berpengaruh Terhadap Opini Audit Going Concern Perusahaan Manufaktur di BEI Tahun 2014-2017

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v4i01.767 ◽

2020 ◽

Vol 4 (01) ◽

Author(s):

Johny Subarkah ◽

M. Hasan Ma'ruf

Keyword(s):

Audit Quality ◽

Hypothesis Test ◽

Coefficient Of Determination ◽

Company Size ◽

Manufacturing Companies ◽

Audit Opinion ◽

Purposive Sampling ◽

Going Concern ◽

Financial Condition ◽

Company Growth

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, kondisi keuangan, pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya, terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI. Metode pengumpulan sampel menggunakan purposive sampling. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa nilai koefisien determinasi diperoleh nilai sebesar 0,697 yang berarti bahwa 69,7 % opini audit going concern dipengaruhi oleh kualitas audit, kondisi keuangan, pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya, sisanya 30,3% dijelaskan oleh variabel-variabel lain diluar model penelitian. Hasil uji hipotesis menunjukkan bahwa kualitas audit, kondisi keuangan dan opini audit tahun sebelumnya tidak berpengaruh terhadap opini audit going concern. Sedangkan variabel pertumbuhan perusahaan dan ukuran perusahaan berpengaruh terhadap opini audit going concern. Kata kunci: kualitas audit, kondisi keuangan, pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya. This study aims to determine the effect of audit quality, financial condition, company growth, company size, previous year's audit opinion, on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The population in this study are manufacturing companies listed on the IDX. The sample collection method uses purposive sampling. The analytical tool used in this study is logistic regression analysis. The results showed that the coefficient of determination obtained a value of 0.697 which means that 69.7% of going concern audit opinion is influenced by audit quality, financial condition, company growth, company size, audit opinion of the previous year, the remaining 30.3% is explained by variables Other variables outside the research model. Hypothesis test results indicate that the audit quality, financial condition and audit opinion of the previous year do not affect the going concern audit opinion. While the company growth and firm size variables influence the going concern audit opinion.. Keywords: audit quality, financial condition, company growth, company size, previous year's audit opinion.

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ANALISIS FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v13i1.5150 ◽

2019 ◽

Vol 13 (1) ◽

pp. 31

Author(s):

Andy Priyono

Keyword(s):

Audit Quality ◽

Stock Exchange ◽

Hypothesis Test ◽

Negative Influence ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Financial Condition ◽

Debt Default ◽

Company Growth

Going concern audit opinion received by a company auditor shall indicate their doubts viability of the company. Going concern audit opinion can be used a basis for decision making for users. Some study on the factors that may affect the auditor's going concern audit opinion has been done. However, results of these studies still show inconsistency. This study aims to reexamine the factors that affect the going concern audit opinion.In this study to examine the effect of leverage, liquidity, financial condition, company growth, debt default, audit quality and an independent commissioner to the acceptance of going concern audit opinion. The study design was quantitative with the hypothesis. Test of hypothesis of the study is the logistic regression analysis. The samples of this study were manufacturing companies listed in Indonesian Stock Exchange (IDX) for the period of 2010-2015. Data were collected using purposive sampling method.The results of this study show that the financial condition is an negative influence on the acceptance of going concern audit opinion while leverage and audit quality is an positive influance on the acceptance of going concern audit opinion. While liquidity, company growth, debt default and an independent commissioners is not influence on the acceptance of going concern audit opinion

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The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI

International Journal of Environmental, Sustainability, and Social Science ◽

10.38142/ijesss.v1i2.29 ◽

2020 ◽

Vol 1 (2) ◽

pp. 57-61

Author(s):

I Made Wianto Putra ◽

Putu Gede Wisnu Permana KAWISANA

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Accounting Firms ◽

Audit Opinion ◽

Going Concern ◽

Financial Condition ◽

Negative Effect ◽

Ongoing Concern

The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion.

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PENGARUH PERTUMBUHAN PERUSAHAAN, RASIO KEUANGAN, DAN KUALITAS AUDITOR TERHADAP OPINI AUDIT GOING CONCERN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i2.5238 ◽

2019 ◽

Vol 5 (2) ◽

pp. 199

Author(s):

Sesty Farica Purba ◽

Nazmel Nazir

Keyword(s):

Regression Analysis ◽

Comparative Research ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Sample Method ◽

Company Growth ◽

Purposive Sample

The purpose of this research is to analyze the effect of company growth on going concern audit opinion, the effect of company size on going concern audit opinion, the effect of liquidity on going concern audit opinion, the effect of solvability on going concern audit opinion, profitability, and the effect of quality auditor on going concern audit opinion. The research was causal comparative research. The sample used in this research were manufacturing companies listed in Indonesian Stock Exchange in 2014-2017. Those companies were selected by purposive sample method. There were 101 companies. The data were tested by logistic regression analysis. The results showed that solvability was significantly influenced the acceptance going concern audit opinion. In contrast, company growth, company size, profitability, liquidity, and quality auditor were not have any significant influence to the acceptance going concern adit opinion.

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

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i3.387 ◽

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

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

SIMAK ◽

10.35129/simak.v19i01.177 ◽

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.

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