scholarly journals ANALISIS PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN

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.

scholarly journals OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

2019 ◽  
Vol 1 (1) ◽  
pp. 24-43
Author(s):  
I Ketut Sunarwijaya ◽  
I Putu Edy Arizona
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Going Concern ◽  
Auditor Switching ◽  
Regression Techniques ◽  
Company Growth

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.

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

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.

scholarly journals Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

2021 ◽  
Vol 4 (2) ◽  
pp. 809-820
Author(s):  
Ida Fitriyani ◽  
Dwi Indah Lestari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Public Ownership ◽  
Financial Report ◽  
Analysis Technique

This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.

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

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

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

2018 ◽  
Vol 3 (2) ◽  
pp. 129
Author(s):  
Andreas Vernando ◽  
Arif Sapta Yuniarto
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Going Concern ◽  
Factors Influencing ◽  
Manufacture Sector ◽  
Economy Condition

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion

scholarly journals The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion

2019 ◽  
Vol 10 (3) ◽  
pp. 37-52
Author(s):  
Annisa Nurbaiti ◽  
Ni Putu Ayu Intan Permatasari
Keyword(s):  
Financial Distress ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Positive Direction ◽  
Audit Opinion ◽  
Going Concern ◽  
Business Entities

Abstract Going concern is about the survival of business entities, as well as a assumptions in financial statements of a business. When business entities experience conditions that are not supposed to be, the business entity is said to be in trouble. This research which aims to analyze the acceptance of going concern audit opinion using audit tenure, disclosure, financial distress, and previous year’s audit opinion with case study on mining sector companies listed in Indonesia Stock Exchange in period 2013-2017.. This research used quantitative methods, and the samples were taken by using purposing sampling technique. To analyze the effect of independent variables to dependent variable was using logistic regressions analysis by using IBM Statistical Product and Service Solutions Statistics version 23. The results of this research, financial distress and the previous year audit opinion variables have a positive direction towards the acceptance of going concern audit opinion. While the audit tenure and disclosure variables have no significant influence on the acceptance of going concern audit opinion.

scholarly journals ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

2017 ◽  
Vol 6 (2) ◽  
pp. 167
Author(s):  
Zulvi Nurbaiti ◽  
Rustam Hanafi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Financial Restatement

This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities isthe aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionallyor unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr frauddiamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancialcompanies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposivesampling. The type of data used are secondary data from Indonesia Stock Exchange in the form of financialstatement. Total sample of this study is 81 non financial companies, that perform restatement during 2012 until2014. This research used logistic regression analysis to test the hypothesis. The result of this study indicate thatrationalization has positif significant effect on the level of accounting irregularities. While the pressure, opportunityand capability had no significant effect on the level of accounting irregularities.Keywords : Accounting Irregularities, Fraud,Fraud Diamond, Financial Restatement

scholarly journals PENGARUH OPERATING CAPACITY, SALES GROWTH DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Annisa Livia Ramadhani ◽  
Khairun Nisa
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Distress ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Sales Growth ◽  
Operating Capacity ◽  
Operating Cash Flows

This study aims to determine how the influence of operating capacity, sales growth and operating cash flows on financial distress. The population in this study israll agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique in this study used purposive sampling which produced 8 samples in a period of 5 years, namely as many as 40 units of data samples. The analytical method used is logistic �regression analysis which is processed. using SPSS Version 25. Based on the results of this study, it was found that simultaneous operating capacity, sales growth and operating cash flows influence the occurrence of financial distress. Then partially, operating capacity and sales growth have no effect on the occurrence of financial distress, while operating cash flows have a positive and significant effect on the occurrence of financial distress.�Keyword : Financial Distress, Operating capacity, Sales growth, Operation cash flow.

scholarly journals Pengaruh Elemen-Elemen Fraud Pentagon Terhadap Kecurangan Laporan Keuangan

2020 ◽  
Vol 2 (4) ◽  
pp. 3405-3418
Author(s):  
Alfamet Randa ◽  
Sany Dwita
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Fraudulent Financial Reporting ◽  
Real Estate Sector ◽  
Final Sample

This study aims to determine the effect of pentagon fraud’s theory in detecting fraudulent financial reporting empirical studies on companies in property and real estate sector in Indonesia listed on the Stock Exchange in 2014-2018. The sampling technique used purposive sampling with the final sample of 18 companies. Data analysis used in this research is logistic regression analysis. The result of this research showed that : Pressure (ROA), Opportunity (BDOUT), Competence (DCHANGE) and Arogance (CEOPIC) have no significant effect on fraudulent financial reporting. While the Rationalization (Change of Auditor) has a significant effect on fraudulent financial reporting.

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

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

Sign in / Sign up

Export Citation Format

Share Document