scholarly journals The Analysis of Determinants of Qualified Audit Opinion on Manufacturing Companies Listed in Indonesia Stock Exchange Period 2016-2018

2021 ◽  
Author(s):  
Anggriyani ◽  
Ade Riski Ramadhan ◽  
Nasirwan
Keyword(s):  
Stock Exchange ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Qualified Audit Opinion

scholarly journals Faktor Yang Mempengaruhi Audit Delay

2020 ◽  
Vol 7 (2) ◽  
pp. 200-212
Author(s):  
Dwi Puryati
Keyword(s):  
Data Analysis ◽  
Financial Reporting ◽  
Random Sampling ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Going Public ◽  
Audit Opinion ◽  
Analysis Technique ◽  
External Auditor

Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However  in practice there are still companies that are late in submitting financial reporting. This research  aims to examine the effect  of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples.  The data analysis technique used  F and t examined. . The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a  significant effect on audit delay, and company size does not significantly effect on audit delay. 

scholarly journals PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (TIMELINESS) DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERATING

2017 ◽  
Vol 8 (2) ◽  
pp. 122-139
Author(s):  
Thia Margaretha Tarigan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Statistical Tool ◽  
Audit Opinion ◽  
Auditor Quality ◽  
Logistic Regressions ◽  
Selection Of

This research aims to verify and provide empirical evidences about: the effect of Profitability, Solvability, and Audit Opinion to Timeliness with Auditor Quality as moderating variabel of manufacturing companies in Indonesia Stock Exchange. The population of this research are 138 manufacturing companies in Indonesia Stock Exchange (BEI) since 2010 – 2014. Sample selection of this research use purposive sampling method. The sample of this research are 78 manufacturing companies. Type of data used are secondary data, that collected by documentation. Statistical tool used is logistic regressions analysis. The result of this research concluded that only profitability have positive significant to timeliness while solvability and audit opinion have not significant to timeliness. Auditor quality as moderating variabel has not strengthened the correlation between profitability, and audit opinion to timeliness but not weaknessed the correlation between solvability to timeliness.

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 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 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.

scholarly journals 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)

2021 ◽  
Vol 19 (2) ◽  
pp. 380-394
Author(s):  
Bayu Nurcahyo Andini ◽  
Soebandi Soebandi ◽  
Yantik Peristiwaningsih
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Research Results ◽  
Going Concern ◽  
Financial Condition ◽  
The Right ◽  
Company Growth ◽  
Observation Period

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

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

SIMAK ◽  
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.

scholarly journals Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)

2021 ◽  
Vol 4 (1) ◽  
pp. 44-54
Author(s):  
Jacqueline Vania Jessica Jura ◽  
ML Denny Tewu
Keyword(s):  
Stock Exchange ◽  
Empirical Studies ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Analysis Technique ◽  
Negative Effect ◽  
Auditor Reputation

The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

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.

Sign in / Sign up

Export Citation Format

Share Document