OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR  YANG MEMPENGARUHINYA

Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.

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

Akuntansi dan Manajemen ◽

10.30630/jam.v14i1.82 ◽

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.

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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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Faktor yang Mempengaruhi Opini Going Concern (Studi pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)

Jurnal Ilmiah Esai ◽

10.25181/esai.v13i2.1302 ◽

2021 ◽

Vol 13 (2) ◽

pp. 65-81

Author(s):

Hantono Hantono

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Audit Opinion ◽

Independent Variables ◽

Going Concern ◽

Going Concern Opinion ◽

Chemical Companies ◽

Company Growth

This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, 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 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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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v20i2.420 ◽

2019 ◽

Vol 20 (2) ◽

pp. 141-148

Author(s):

DIANA DIANA

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Financial Statements ◽

Audit Opinion ◽

Independent Variables ◽

Auditor Switching ◽

Company Growth ◽

Research Show

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.

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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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GOING CONCERN AUDIT DETERMINATION IN INDONESIAN AGRICULTURAL SECTOR

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v1i2.y2018.p226-235 ◽

2018 ◽

Vol 1 (2) ◽

pp. 226

Author(s):

Mohamad Zulman Hakim

Keyword(s):

Agricultural Sector ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Current Ratio ◽

Audit Opinion ◽

Going Concern ◽

Negative Effect ◽

Study Population ◽

Equity Ratio

The purpose of this research is to know the influence of debt to equity ratio(DER), company size (SIZE), current ratio (CR) and reputation of PublicAccounting Firm (KAP) to going concern audit opinion (GCAO) in agriculturalsector companies listed in Indonesia Stock Exchange period 2012-2016. The study population includes all agricultural sector companies listed in Indonesia Stock Exchange period 2012-2016. The sampling technique used purposive sampling technique with sample of 16 companies and 80 observations. Data analysis method used is panel data logistic regression analysis with using program EViews (Econometric Views) version 9.0. The results showed that the debt to equity ratio (DER) has a positive effect to going concern audit opinion (GCAO), the size of the company (SIZE) has a negative effect to going concern audit opinion (GCAO), current ratio (CR) and reputation of Public Accounting Firm (KAP) doesn’ t affect the going concern audit opinion (GCAO).

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ANALISIS PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN

Progress: Jurnal Pendidikan, Akuntansi dan Keuangan ◽

10.47080/progress.v4i2.1333 ◽

2021 ◽

Vol 4 (2) ◽

pp. 129-135

Author(s):

Abdurrachman Abdurrachman ◽

Rizky Amalia ◽

Bryan Givan

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Related Factors ◽

Audit Opinion ◽

Going Concern ◽

Initial Signal ◽

Study Hypothesis

Companies that receive a going concern audit opinion show events and conditions that would cause the auditor to doubt about the going concern of the company. This opinion can be used as an initial signal for users of financial statements to avoid mistakes when making a decision. Regarding the factors that influence going-concern audit opinion, many previous studies have been carried out. However, it has inconsistencies in the results of the study. Thus, the research aims to carry out retesting related "factors that influence going concern audit opinion". The variables tested include Profitability and Liquidity. The research sample uses manufactur companies in the consumer goods industry which were listed on the Indonesian Stock Exchange for the period 2018-2019. The sampling technique was purposive sampling, which obtained 102 companies’ data that matched the criteria. Logistic regression analysis was used to test the hypothesis of this study. Hypothesis testing results that partially the profitability and liquidity variables have no effect on going-concern audit opinion.

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