scholarly journals Pengaruh Reputasi Kantor Akuntan Publik, Keberadaan Komite Audit, dan Prior Opinion Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Manufaktur di Bursa Efek Indonesia

2020 ◽  
Vol 2 (2) ◽  
pp. 133-142
Author(s):  
I Gusti Ayu Agung Omika Dewi ◽  
Ni Made Niki Premashanti
Keyword(s):  
Audit Committee ◽  
Observation Data ◽  
Public Accounting ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Negative Effect ◽  
Prior Opinion ◽  
Positive Effect ◽  
Research Show

Going Concern audit opinion are opinion was published by auditor to give due consideration about the ability of entity to hold on the business for the next year. The purpose of this study is to determine and analysis (1) The effect of The Public Accounting Firm’s Reputation against the giving of going concern audit opinion, (2) The effect of Existence Audit Committee against the giving of going concern audit opinion, and (3) The effect of Prior Opinion against the giving of going concern audit opinion. The sample were obtained using purposive sampling method. Sample in this study only 52 companies over five years with 260 observation data. The data analysis technice which is used in the research is logistic regression. The result of this research show (1) The Public Accounting Firm’s reputation have positive effect to the giving of going concern audit opinion, (2) The Existence Audit Committee have negative effect to the giving of going concern audit opinion, and (3) The Prior Opinion have positive effect to the giving of going concern audit opinion.

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 KINERJA KEUANGAN, DEBT DEFAULT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Putri Ragillia Susanto ◽  
Siti Zubaidah
Keyword(s):  
Financial Performance ◽  
Quantitative Approach ◽  
Analysis Tool ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Going Concern ◽  
Debt Default ◽  
Positive Effect

This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool. The results showed that the financialperformance proxied by the calculation of financial ratios has no significant and negative effecton the acceptance of going concern audit opinion. Second, the company’s default debt has nosignificant and positive effect on the acceptance of going concern audit opinion. Finally, thereputation of the public accounting firm proxied at the scale of the public accounting firm has nosignificant and positive effect on the acceptance of going concern audit opinion.Ke ywords: Debt Default, Financial Performance, Going Concern, Reputation of Public Accounting Firm

scholarly journals PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2021 ◽  
Vol 18 (1) ◽  
pp. 52-71
Author(s):  
Diva Regina ◽  
Hyasshinta Dyah S. L. Paramitadewi
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
The Other ◽  
Public Accounting ◽  
Mining Sector ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Financial Conditions ◽  
Negative Effect

This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.

scholarly journals Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang

2020 ◽  
Vol 2 (1) ◽  
pp. 18-31
Author(s):  
Netti Herawati ◽  
Agussalim M ◽  
Titi Darmi
Keyword(s):  
Decision Making ◽  
Emotional Intelligence ◽  
Regression Coefficient ◽  
Public Accounting ◽  
Accounting Firm ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show ◽  
Public Accountant ◽  
Auditor Decision Making

ABSTRACT This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously. Keywords: Emotional Intelligence, Decision Making,  Independence,  Professionalism.

scholarly journals Audit Committee’s Role in Moderating the Effect of Financial Distress Towards Going Concern Audit Opinion

2020 ◽  
Vol 11 (4) ◽  
pp. 432
Author(s):  
Anna Kania Widiatami ◽  
Nanny Dewi Tanzil ◽  
Cahya Irawadi ◽  
Ahmad Nurkhin
Keyword(s):  
Financial Distress ◽  
Audit Committee ◽  
Supervisory Board ◽  
Financial Statements ◽  
Audit Opinion ◽  
External Auditors ◽  
Going Concern ◽  
Negative Effect ◽  
Audit Opinions ◽  
Relationship Of

Auditors are required to provide services in auditing financial statements presented by management and provide audit opinions on the fairness of the presentation of financial statements. Sometimes, in reality, management and auditors have their interests so that each party can achieve the goals. The conflict of interest appears on the independence of the auditor in issuing audit opinions, especially the audit opinion with the going concern explanatory paragraph. The audit committee, as a supervisory board, will continue to maintain the independence of the auditor in issuing audit opinions with the going concern explanatory paragraph. This study aims to examine the effectiveness of the audit committee in maintaining the independence of external auditors issuing audit opinions, especially the audit opinion with the going concern explanatory paragraph. Based on the purposive sampling method obtained a sample of 168 companies. Testing the hypothesis in this study using logistic regression and moderated regression analysis. The results showed that financial distress had a significant negative effect for the audit opinion with going concern explanatory paragraph. Furthermore, the audit committee was not able to strenghten the relationship of financial distress on the audit opinion with a going-concern explanatory paragraph.

scholarly journals Pengaruh Debt Default , Firm Size , Dan Prior Opinion Terhadap Penerimaan Opini Going Concern

2017 ◽  
Vol 4 (1) ◽  
Author(s):  
Lukyanto Dwi Sandi ◽  
Adi Prasetyo ◽  
Eris Tri Kurniawati
Keyword(s):  
Firm Size ◽  
Secondary Data ◽  
Audit Opinion ◽  
Going Concern ◽  
Debt Default ◽  
Going Concern Opinion ◽  
Prior Opinion ◽  
Positive Effect

The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are secondary data and Indonesia StockExchange. Technique of taking data is done with documentation. The result of this research isDebt Default have positive effect to the acceptance of going concern opinion, firm size does nothave an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.Keywords: debt default, firm size, prior opinion, going concern opinion

scholarly journals Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi

2019 ◽  
Vol 28 (3) ◽  
pp. 1965
Author(s):  
Gusti Ngurah Made Dwiphayana ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Positive Influence ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.

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 PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 4 (2) ◽  
pp. 286-303
Author(s):  
Rivaldi Akbar ◽  
Ridwan Ridwan
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Total Sample ◽  
Analysis Tool ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Going Concern ◽  
Going Concern Opinion

This study aims to examine the effect of financial distress, size firms, growth companies, and reputation public accounting firm on acceptance of going concern opinion. The method of this research is a quantitativ approach and SPSS as an analysis tool. Object under study is a mining companies listed on Indonesia Stock Exchange during the periode 2015-2017,as many 33 companies for 3 years with 99 total sample. Testing is done by using logistic regresion analysis by using SPSS version 25.The result showed that the financial distress proxied by the calculation of altman modification model has no significant on the acceptance of going concern audit opinion. Second, the firm size has significant and positive effect on the acceptance of going concern opinion. Third, the growth companies has significant and negative effect on the acceptance of going concern opinion.  Finally, the reputation of the public accounting firm proxied at the scale of the public accounting firm has no significant effect on the acceptance of 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.

Sign in / Sign up

Export Citation Format

Share Document