scholarly journals Effect of Debt Ratio, Company Size, Reputation of Public Accounting Firms and Company Growth on Going Concern Audit Opinions on Consumer Goods Companies Listed on The Indonesia Stock Exchange For The 2016-2019 Period

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Enda Noviyanti Simorangkir ◽  
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Company Size ◽  
Debt Ratio ◽  
Public Accounting ◽  
Accounting Firms ◽  
Going Concern ◽  
Public Accounting Firms ◽  
Audit Opinions ◽  
Company Growth

Go public companies are required to audit their financial statements by an independent auditor, namely an auditor who works at a public accounting firms. This study aims to examine the effect of debt ratio, company size, reputation of public accounting firms and company growth on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative descriptive approach. The population is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is 15 companies. The data analysis method used is logistic regression. The results of the study are the debt ratio, company size, reputation of public accounting firms and company growth simultaneously effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Debt ratio, company size, reputation of public accounting firms and company growth partially have no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA

2020 ◽  
Vol 5 (2) ◽  
pp. 333
Author(s):  
Devi Ayu Putri
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Participant Observation ◽  
Annual Reports ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

This study aims to examine and analyze (1) the effect of profitability on the timeliness of financial reporting (2) the effect of leverage on the timeliness of financial reporting (3) the effect of company size on the timeliness of financial reporting (4) the effect of reputation of public accounting firms on the accuracy financial reporting time and (5) the influence of the audit committee on the timeliness of financial reporting of companies listed on the Indonesian stock exchange. This research was conducted in the manufacturing sector of the consumer goods sector in 2012-2016 on the Indonesia Stock Exchange. Methods of research data using non-participant observation methods, by analyzing the annual reports and audit financial reports obtained. The data analysis method is logistic regression analysis, with hypothesis testing carried out by multivariate testing. The results showed that the profitability and audit committee had a positive effect on the timeliness of financial reporting, while leverage, company size, reputation of public accounting firms had no effect on timeliness of financial reporting. This research is expected to provide significant implications for related parties in assessing and predicting the timeliness of financial report submission.

scholarly journals 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)

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.

Pengaruh Ukuran Perusahaan, Audit Tenur, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

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

scholarly journals The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping

2017 ◽  
Vol 1 (1) ◽  
pp. 103
Author(s):  
Ririn Nawalin ◽  
Indah Anis Syukurillah
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Public Accounting ◽  
Auditor Switching ◽  
Opinion Shopping ◽  
Audit Fee ◽  
Growth Loss ◽  
Financial Company ◽  
Company Growth

This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed that the abnormal audit fee positively influenced opinion shopping, as compared to auditor switching which did not have any effect. Furthermore, company size, ROA changes, leverage changes, company growth; loss and public accounting firm’s (PAF) size were employed as control variables in this study. However, only company size, company growth, loss and public accounting firm’s (PAF) size had effects on opinion shopping. In summary, it is empirically proved that abnormal audit fee affects opinion shopping. 

scholarly journals Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern

Owner ◽  
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.

scholarly journals 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)

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

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.

MANDATORI ROTASI AUDITOR DAN KUALITAS AUDIT DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 54-64
Author(s):  
Wahyu Pramesti ◽  
Sayekti Endah Retno Meilani
Keyword(s):  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Annual Reports ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Using Data ◽  
The Impact

The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtained te evidance that audit quality in Indonesia be affected by rotation of public accounting firms and rotation of audit partners. The result show that rotation of audit partners has positive impact to audit quality. While negative impact given by rotation of public accounting firm to audit rotation. It means that the higest frequent of rotating audit partners will increase the audit quality. To the contrary, while higest frequent rotation of public accounting firms will decrease the audit quality.

KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI EMPIRIS DI BURSA EFEK INDONESIA

2012 ◽  
Vol 8 (2) ◽  
pp. 91
Author(s):  
Baldric Siregar ◽  
Abdul Rahman
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Company Size ◽  
Observation Data ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Equity Ratio ◽  
Company Growth

This research provides the investigation over the acceptance of going concern audit opinion  which can be performed by observing the company’s internal condition such as the audit  quality, company’s financial condition, audit opinion prior year, company growth, company  size, and debt to equity ratio. Samples are obtained by purposive sampling method and 185 observation data from 2006 - 2010 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that audit opinion prior year, company growth, and debt to equity ratio are significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality, company’s financial condition, and company size do not significantly acceptance of going concern audit opinion.Keywords: audit quality, financial condition, growth, going concern, going concern 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.

Sign in / Sign up

Export Citation Format

Share Document