scholarly journals Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions

2020 ◽  
Vol 5 (2) ◽  
pp. 120-128
Author(s):  
Endah Satriani ◽  
Yulis Diana Alfia
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Statistical Test ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Going Concern ◽  
Mining Companies ◽  
Negative Effect ◽  
Company Growth ◽  
Positive Effect

This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion.

scholarly journals Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

2019 ◽  
Vol 14 (1) ◽  
pp. 15-42
Author(s):  
Suci Rahmadona ◽  
Sukartini ◽  
Dedy Djefris
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Mining Companies ◽  
Company Growth ◽  
Selection Of

Going concern audit opinion is an opinion issued by the auditor to ascertain whether the company can maintain its survival. This research was conducted to examine the factors that influence the going concern audit opinion. These factors are, company size, company growth, solvency and previous year's audit opinion. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample selection is done by purposive sampling technique, namely the selection of samples based on certain criteria. So that the total sample of this study was 60 samples. Data analysis used is logistic regression analysis using SPSS version 20. The results of this study are company size, company growth and solvency does not affect the going concern audit opinion. Whereas, the previous year's audit opinion affects the going-concern audit opinion.

scholarly journals Kondisi Keuangan, Opinion Shopping dan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di BEI

2019 ◽  
Vol 1 (1) ◽  
pp. 34-46 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Audit Opinion ◽  
Going Concern ◽  
Regression Methods ◽  
Mining Companies ◽  
Financial Conditions ◽  
Opinion Shopping ◽  
Negative Effect ◽  
Positive Effect

Going concern audit opinion is the auditor's opinion to ascertain whether the company can maintain the survival of the entity. The importance of disclosing the company's survival will have an impact on steakholder valuation and trust. The purpose of this study was to determine the effect of financial conditions, opinion shopping and disclosure on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) during the period between 2014-2017.The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The company becomes a sample based on the purposive sampling method chosen by certain criteria. The type of data used in this study is secondary data. Data analysis using multiple linear regression methods using SPSS 24 as an analysis tool.The results of the study show that Opinion shopping has a negative effect on the going concern audit opinion while disclosure has a positive effect on the going concern audit opinion.

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

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.

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

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

scholarly journals Pengaruh Debt Default, Financial Distress Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going Concern

2021 ◽  
Vol 3 (1) ◽  
pp. 50-66
Author(s):  
Reza Purnama Eka Putri ◽  
Nayang Helmayunita
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Audit Opinion ◽  
Dummy Variables ◽  
Going Concern ◽  
Mining Companies ◽  
Debt Default ◽  
Negative Effect

This study aims to test empirically the effect of debt default, financial distress and company size on the acceptance of going concern modification audit opinion. This research uses a quantitative approach with the type of causal research. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2014-2018. By using purposive sampling method obtained 95 samples. Default debt is measured by dummy variables. Financial Distress is measured by the Grover Model (2001). Company size is measured using LogNatural's total assets. And going concern modification audit opinion is measured using dummy variables. The results show that debt default and financial distress have a significant effect on going concern modification audit opinion acceptance, while company size has a significant negative effect on going concern modification audit opinion. Further research is expected to expand the object and year of research because this study only examines mining companies for the 2014-2018 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals PENGARUH DIFFERENTIATION STRATEGY, LEVERAGE, DAN SIZE TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014

2019 ◽  
Vol 10 (1) ◽  
pp. 43
Author(s):  
Marieta Ariani
Keyword(s):  
Business Strategy ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Going Concern ◽  
Differentiation Strategy ◽  
Negative Effect ◽  
Positive Effect

<p class="Style1"><em>The </em><em>purpose of this research is !o analyze the influence of differentiation strategy, </em><em>leverage, and size of going concern company during mantifactw•ing companies in </em><em>BEI </em><em>with periode 2012 until 2014. Research conducted obtained from financial reports and </em><em>company annual on the site of indonesian stock exchange. Sample used is 36 company </em><em>the manufacturing sector listed on BEI in the 2012-2014. The sampling technique used </em><em>purposive sampling. This research used Multiple Llinier Regression Analysis. The results showed that partially differentiation strategy had a significant </em><em>positive effect on going concern, leverage had significant negative effect on survival, </em><em>and size had a significant positive effect on going concern. While the simultaneous </em><em>business strategy, leverage, and size have a significant effect on the survival.</em></p>

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.

Faktor Determinan Opini Audit Going Concern

Liquidity ◽  
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.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE,SALES GROWTH DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 13 (1) ◽  
pp. 96
Author(s):  
Agustina Khoeriyah
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Investment Opportunity ◽  
Mining Companies ◽  
Investment Opportunity Set ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of firm size, leverage , sales growth, and investment opportunity set to the value of company. The sample in this study were 53 data from 18 mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period that met the criteria. This type of research is quantitative and the sample used is purposive sampling. The analysis of the data used is the statistical analysis in the form of multiple linear regression. The results of this study indicate that firm size does not effect the firm value, leverage has a significant negative effect on firm value, sales growth and investment opportunity set has a significant positive effect on firm value.

scholarly journals Can Company Value In Intervening By Profitability And Capital Structure (Manufacturing Sector Evidance Listed on IDX 2012-2017)

2021 ◽  
Vol 2 (6) ◽  
pp. 2274-2289
Author(s):  
Fitria Haquei
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Total Sample ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Company Growth ◽  
Positive Effect

This study aims to examine the effect of profitability mediation and capital structure on the effect of company growth on firm value. The study was conducted on manufacturing companies listing on the Indonesia Stock Exchange in 2012-2017 with a total sample of 17 companies. The research data was analyzed using causal step regression analysis and product of coefficient models with the help of the SPSS version 19.00 application. The results of testing the hypothesis obtained by sales growth is not significant to the value of the company. Sales growth has a negative effect on profitability. Profitability has a significant positive effect on firm value. The company's growth has a significant positive effect on capital structure. Capital structure has a significant negative effect on firm value. Profitability does not mediate the influence of company growth on firm value. Capital structure is able to mediate the influence of company growth on firm value.

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