Pengaruh Kondisi Keuangan, Audit Tenure, dan Ukuran KAP terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016

<em>Going concern audit opinion is the survival of a company. A company that is considered unable to maintain its survival will receive going concern audit opinion. This opinion is bad news for users of financial statements (Astuti and Darsono, 2012). This research was conducted at manufacturing companies listed in Indonesia Stock Exchange from 2012 until 2016. Based on the criteria of research sample, it was obtained 400 research samples. The purpose of this research was to discover the effect of financial condition, audit tenure, and the size of public accountant office on going concern audit opinion. The results of this study indicated that the financial condition had a positive effect on going concern audit opinion, audit tenure had negative effect on going concern audit opinion, and the size of public accountant office had no effect on going concern audit opinion.</em>

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Pengaruh Profitabilitas, Ukuran Perusahaan, Debt Default dan Audit Tenure terhadap Opini Audit Going Concern

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i3.346 ◽

2020 ◽

Vol 8 (3) ◽

pp. 245-252

Author(s):

Suryani Suryani

Keyword(s):

Stock Exchange ◽

Sample Selection ◽

Analysis Tool ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Debt Default ◽

Negative Effect ◽

A Company ◽

Positive Effect

Going concern audit opinion is an opinion given by an independent auditor to a company when doubts are found whether the company can maintain its business continuity in the future. This study aims to analyze the effect of profitability, company size, debt default, and audit tenure on going concern audit opinion. The population used in this study were 170 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019 by using the purposive sampling method, obtained a sample of 43 companies that have met the sample selection criteria. The method of analysis used is logistic regression with a significant level of 5% (0.05) and using an analysis tool in the form of SPSS version 20.0. The results showed that profitability and firm size had a negative effect on going concern audit opinion, debt default had a positive effect on going concern audit opinion, while audit tenure had no effect on going concern audit opinion.

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Pengaruh Pertumbuhan Perusahaan, Prediksi Kebangkrutan dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Pemberian Opini Audit Going Concern

Jurnal Ilmiah Pendidikan Scholastic ◽

10.36057/jips.v5i1.463 ◽

2021 ◽

Vol 5 (1) ◽

pp. 51-60

Author(s):

Gina Septiana ◽

Eka Khausnul Khatimah

Keyword(s):

Logistic Regression ◽

Financial Statements ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Negative Effect ◽

Company Growth ◽

A Company ◽

Positive Effect

Going concern audit opinion is an opinion issued by a company regarding the feasibility of its company's financial statements to see the future. This study aims to examine company growth, bankruptcy predictions and previous year's going concern audit opinion on the provision of Going Concern audit opinion on manufacturing companies listed on the IDX. This study uses a sample of manufacturing companies listed on the IDX in 2015-2019. Based on positive sampling, the number of manufacturing companies used in this study were 57 companies. Hypothesis testing uses logistic regression using the Spss 23 program. The results of this study indicate that company growthas going concern audit opinion, bankruptcy prdition has a significant negative effect going concern audit opinion and previous year”s going concern audit opinion has a significant positive effect on going concern audit opinion

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Faktor Determinan Opini Audit Going Concern

Liquidity ◽

10.32546/lq.v3i1.102 ◽

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.

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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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DETERMINASI OPINI AUDIT DENGAN PENEKANAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v2i2.1179 ◽

2017 ◽

Vol 2 (2) ◽

pp. 267

Author(s):

Hendra Firdaus

Keyword(s):

Positive Relationship ◽

Stock Exchange ◽

Negative Relationship ◽

Financial Statements ◽

Manufacturing Companies ◽

Study Objective ◽

Audit Opinion ◽

Going Concern ◽

Going Concern Opinion ◽

A Company

ABSTRACT Going concern opinion accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion can be used as early warning to the user of financial statements in order to prevent mistakes on decision making. A number of research has been conducted concerning factors that influence to going concern audit opinion. Yet, its result keeps showing inconsistency. This study objective is to reinvestigate factors that influence going concern audit opinion. The factors used on this research are liquidity, leverage, profitability, company’s size, company’s growth, audit lag, and auditor client tenure.This research using sample of manucaturing companies listed on Indonesia Stock Exchange during 2012-2016. Based on purposive sampling, there are 30 manufacturing companies which fulfilled the sample requirements. Hypotesis testing on this research was done by the logistic regression analysis.The hypotesis testing showed that leverage have positive relationship to going concern audit opinion. Variables of profitability have negative relationship to going concern audit opinion. Variables of liquidity, company’s size, company’s growth, audit lag and auditor client tenure have no relationship to going concern audit opinion.

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APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN?

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v7i1.2928 ◽

2021 ◽

Vol 07 (01) ◽

Author(s):

Ribkha Laura ◽

◽

Husnah Nur Laela Ermaya ◽

Edi Warman

Keyword(s):

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Audit Opinion ◽

Purposive Sampling ◽

Going Concern ◽

Financial Condition ◽

Financial Conditions ◽

Opinion Shopping ◽

Audit Opinions

Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Logistik. Hasil penelitian ini menunjukkan bahwa opinion shopping, audit tenure dan kondisi keuangan berpengaruh positif signifikan terhadap opini audit going concern sedangkan reputasi KAP tidak berpengaruh terhadap opini audit going concern. Hasil penelitian ini akan memberikan kontribusi bagi peningkatan informasi auditor dalam analisis laporan keuangan dan audit opini. Selain itu, pengguna laporan keuangan juga harus memperhatikan faktor-faktor tersebut dalam menganalisis laporan keuangan untuk menghindari biasnya informasi yang disajikan. Abstract: This study was conducted to examine the effect of opinion shopping variables, KAP reputation, audit tenure and financial condition on the probability of giving going concern audit opinions to manufacturing companies on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period which were selected using the purposive sampling method. Hypothesis testing in this study uses Logistics Regression Analysis. The results of this study indicate that opinion shopping, tenure audits and financial conditions have a significant positive effect on going concern audit opinions while KAP reputation has no effect on going concern audit opinions. The results of this study will contribute to the improvement of auditor information in financial statement analysis and audit opinion. In addition, users of financial statements must also pay attention to these factors in analyzing financial statements to avoid bias in the information presented.

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The Effect of Financial Distress, Debt Default and Audit Tenure on Going Concern Opinion

International Journal of Recent Technology and Engineering - 2 ◽

10.35940/ijrte.c6427.118419 ◽

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.

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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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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)

Media Mahardhika ◽

10.29062/mahardika.v19i2.262 ◽

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

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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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