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

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

Jurnal Maksipreneur Manajemen Koperasi dan Entrepreneurship ◽

10.30588/jmp.v7i2.361 ◽

2018 ◽

Vol 7 (2) ◽

pp. 117

Author(s):

Maria Dini Yanuariska ◽

Aloysia Yanti Ardiati

Keyword(s):

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Financial Condition ◽

Negative Effect ◽

A Company ◽

Positive Effect ◽

Public Accountant

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.

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PENGARUH PERTUMBUHAN PERUSAHAAN, AUDIT TENURE DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v4i2.1700 ◽

2019 ◽

Vol 4 (2) ◽

Author(s):

Laras Pratiwi ◽

Tri Hadrianto Lim

Keyword(s):

Stock Exchange ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Model ◽

Audit Opinion ◽

Going Concern ◽

Going Concern Opinion ◽

Using Data ◽

Company Growth ◽

A Company

The going concern audit opinion can used by stakeholders to predict the bankruptcy of a company, therefore the auditor should be responsible of his opinion. This study aims to obtain empirical evidence of the influence company growth, audit tenure and audit opinion of the previous year to going concern audit opinion. Population in this research using data manufacturing companies wich listed on the Indonesia Stock Exchange period 2013-2017. Method of Sampling is purposive sampling. Total sample are 22 companies. Research method using logistic regression analysis model. The results show that company's growth and the previous year's audit opinion affect to going concern audit opinion, while audit tenure doesn't affect to going concern audit opinion.Keywords : Growth, Audit tenure, Going Concern Opinion

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

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v13i2.3901 ◽

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

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Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern

AKRUAL Jurnal Akuntansi ◽

10.26740/jaj.v4n2.p139-154 ◽

2013 ◽

Vol 4 (2) ◽

pp. 139 ◽

Cited By ~ 1

Author(s):

Eko Budi Santoso ◽

Ivan Yudhistira Wiyono

Keyword(s):

Hypothesis Testing ◽

Financial Statements ◽

Bankruptcy Prediction ◽

Observation Data ◽

Study Objective ◽

Audit Opinion ◽

Going Concern ◽

Score Model ◽

A Company ◽

Auditor Reputation

AbstractGoing concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage.Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.

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

Buletin Studi Ekonomi ◽

10.24843/bse.2020.v25.i02.p06 ◽

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.

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MEDIATION ROLE OF AUDIT GOING CONCERN OPINION ON CORRELATION OF AUDIT TENURE AND MARKET PERFORMANCE

AFEBI Accounting Review ◽

10.47312/aar.v4i01.221 ◽

2019 ◽

Vol 4 (01) ◽

pp. 30

Author(s):

Annisa Rahmawati ◽

Arsono Laksmana ◽

Dian Agustia

Keyword(s):

Stock Exchange ◽

Market Performance ◽

Negative Relationship ◽

Audit Opinion ◽

Financial Decisions ◽

Going Concern ◽

Mediating Role ◽

Going Concern Opinion ◽

Statistical Analysis Method

This study aims to obtain empirical evidence of the mediating role of going concern opinion audit on the relationship of audit tenure with company market performance. This research is explanatory. The subjects in this study were companies listed on the Indonesia Stock Exchange from 2007 to 2017. The samples in this study were 245 companies. The type of data used is quantitative data. The statistical analysis method uses path analysis with SPSS 13. The results of the study show that going concern audit opinion has a significant negative relationship in mediating audit tenure and company market performance. These results indicate that going concern audit opinion has information that is useful for users' financial data to make financial decisions.Keywords: Audit Tenure, Going Concern Audit Opinion, Market Performance

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Pengaruh Informasi Rasio Keuangan dan OpiniAudit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v7i2.182 ◽

2016 ◽

Vol 7 (2) ◽

pp. 75-93

Author(s):

Benedictus Wibisono Senosuryoputro ◽

Ratnawati Kurnia

Keyword(s):

Stock Exchange ◽

Financial Statements ◽

Financial Information ◽

Capital Adequacy ◽

Return On Assets ◽

Audit Opinion ◽

Going Concern ◽

Time Period ◽

Capital Adequacy Ratio ◽

A Company

This research as causal research studies conducted to establish a causal relationship between variables Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets, Capital Adequacy Ratio, and Prior Year Audit Opinion on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2008 - 2012. Samples were taken by using purposive sampling as many as 24 banking company. Criteria taken among companies that publish financial statements audited by an external auditor in the year 2008 - 2012 and has a poor financial ratios (LDR<78% and LDR> 92%, NPL>5%, ROA<1.2%, and CAR<8%) at least one time period between the years 2008-2012, in accordance with regulation of Bank Indonesia. This research use Regression logistic, because the dependent variable measured by nominal scale, therefore dummy model is used, where 1 is symbolized for a company that received going concern audit opinion, and 0 is symbolized for a company that not received going concern audit opinion. In testing the hypothesis can be seen that only the previous year's audit opinion variable which is non-financial information, have a significant influence on the acceptance of going concern audit opinion. While other variables such as Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets and Capital Adequacy Ratio which is a ratio of financial information, does not have a significant effect on the auditor in the provision of going concern audit opinion. Keywords: Acceptance of Going Concern Audit Opinion, Quick Ratio, Loan to Deposit Ratio, Non-Performing Loans, Return on Assets, Capital Adequacy Ratio, Prior Year Audit Opinion.

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KEMAMPUAN PRIOR OPINION MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN DAN RASIO AKTIVITAS TERHADAP OPINI AUDIT GOING CONCERN

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2017.v06.i07.p09 ◽

2017 ◽

pp. 2861

Author(s):

Made Ayu Jayanti Prita Utami ◽

Maria M. Ratna Sari ◽

Ida Bagus Putra Astika

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Financial Ratios ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Activity Ratios ◽

Going Concern Opinion ◽

Prior Opinion ◽

The Difference

This study aimed to get empirical evidence of prior opinions in its ability to moderate the effect of profitability, leverage, liquidity, company growth and activity ratios on going concern audit opinion. Going concern opinion is an audit opinion issued by the auditor to assess whether there is substantial doubt on the entity's ability to maintain its viability in a time period not exceeding one year from the date of the audit report. Several previous studies have shown inconsistent results relating to the effect of financial ratios in the administration of going concern audit opinion. The difference results of these studies can be completed through a contingency approach, in which variables prior opinion allegedly moderating influence of financial ratios such as profitability, leverage, liquidity, growth and activity ratios to administration going concern audit opinion. This study uses secondary data. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2010-2015 period. The number of samples in the study were 438 samples were selected by purposive sampling. Data analysis technique used is the logistic regression analysis. The results obtained are prior opinion moderates and weaken the influence of profitability which is proxied by ROA on giving going concern audit opinions, but prior opinion does not moderate and strengthening the influence of leverage on giving going concern audit opinion, and prior opinion does not moderate and weaken the influence of liquidity, the company's growth and activity ratio on going concern audit opinion.

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