scholarly journals Effect of Audit Tenure, Financial Condition, Audit Quality, and Leverage on Going Concern Audit Opinions in the Hospitality, Restaurant, and Tourism Sector Listed on the Indonesia Stock Exchange in 2017-2019

2021 ◽  
Vol 8 (11) ◽  
pp. 171-174
Author(s):  
Erin Cecilia Dianto ◽  
Rita . ◽  
Arie Pratania Putri
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Going Concern ◽  
Descriptive Research ◽  
Financial Condition ◽  
Tourism Sector ◽  
Audit Opinions ◽  
Quantitative Descriptive

The purpose of this study is to determine and examine the effect of audit tenure, financial condition, audit quality, and leverage on going concern audit opinions in the hospitality, restaurant, and tourism sector listed on the Indonesia Stock Exchange in 2017-2019. This research is a quantitative descriptive research. The data used comes from the IDX website www.idx.co.id and meets the requirements. Purposive sampling was used to collect a sample of 11 companies from a population of 35. Data were analyzed using logistic regression analysis. The results show that audit tenure has no significant effect on going concern audit opinions. Financial condition has no significant effect on going concern audit opinions. Audit quality has no significant effect on going concern audit opinions. Leverage has no significant effect on going concern audit opinions. Keywords: Audit Tenure, Financial Condition, Audit Quality, Leverage, Going Concern Audit Opinions.

scholarly journals Effect of Financial Distress, Debt Default, Audit Delay and Leverage on Going Concern Audit Opinions on Textile and Garment Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period

2021 ◽  
Vol 8 (11) ◽  
pp. 383-387
Author(s):  
Gabriella Virginia ◽  
Maggie Giani Joe ◽  
Milli .
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Distress ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Going Concern ◽  
Debt Default ◽  
Audit Opinions ◽  
Research Show

This study examines effect of financial distress, debt default, audit delay and leverage on going concern audit opinions on Textile and Garment Subsector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research uses descriptive quantitative research. The sample of this research is 51 samples. Data processing using logistic regression analysis. The results of the research show that financial distress, debt default, audit delay and leverage have no effect on going concern audit opinions on Textile and Garment Subsector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Keywords: Financial Distress, Debt Default, Audit Delay, Leverage, Going Concern Audit Opinions.

scholarly journals Analisis Faktor-faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Author(s):  
Boy Fadly
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Going Concern ◽  
Descriptive Research ◽  
Mining Companies ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Quantitative Descriptive ◽  
Company Growth

this study aims to determined the factors that effect the acceptance of audit going concern opinion on mining companies that listed on the Indonesia stock exchange in the period 2011-2014. the research method in this research is quantitative descriptive research. Data analysis technique used is logistic regression analysis. the result of research shows that simultaneously firm size variable, company growth, audit quality, and audit opinion of previous year have an effect on acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange. While partially, only the previous year's audit opinion variable that affect the acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange.

scholarly journals Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 4 (2) ◽  
pp. 270-287
Author(s):  
Ahmad Juanda ◽  
Thomas Fernandez Lamury
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Research Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Audit Opinions

This research is aimed to find empirical evidence of the effect of audit quality, profitability, leverage and ownership structure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The population of this study is 187 listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Using purposive sampling, the sample from this study became 100 manufacturing companies with sample criteria: manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019 with complete data and no losses during the period study. This research method uses a quantitative approach with data analyzed using logistic regression. The results obtained are that Audit Quality and Leverage partially have a significant effect on Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. Profitability and Ownership Structure partially have no effect on Going Concern Audit Opinions in listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Audit Quality, Profitability, Leverage, Ownership Structure simultaneously affect the Going Concern Audit Opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019.

scholarly journals AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 22-34
Author(s):  
Jamaluddin Majid ◽  
Ratnasari Ratnasari ◽  
Ridwan Tabe
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Manufacturing Companies ◽  
Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure,  company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

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.

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 Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion Shopping Terhadap Penerimaan Opini Going Concern

2017 ◽  
pp. 75
Author(s):  
Syamsuri Rahim
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Opinion Shopping ◽  
Observation Period

This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion. The samples used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The population of this study is132. The samples used are 28 companies selected by random sampling method during the observation period of 3 (three) years. Data was analyzed using logistic regression analysis model. The results show that the financial condition, audit quality and opinion shopping significantly influence the acceptance of going concern audit opinion. 

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.

scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

2019 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Andy Priyono
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Debt Default ◽  
Company Growth

<p><em>Going concern audit opinion received by a company auditor shall indicate their doubts viability of the company. Going concern audit opinion can be used a basis for decision making for users. Some study on the factors that may affect the auditor's going concern audit opinion has been done. However, results of these studies still show inconsistency. This study aims to reexamine the factors that affect the going concern audit opinion.</em></p><p><em>In this study to examine the effect of leverage, liquidity, financial condition, company growth, debt default, audit quality and an independent commissioner to the acceptance of going concern audit opinion. The study design was quantitative with the hypothesis. Test of hypothesis of the study is the logistic regression analysis. The samples of this study were manufacturing companies listed in Indonesian Stock Exchange (IDX) for the period of 2010-2015. Data were collected using purposive sampling method.</em></p><em>The results of this study show that the financial condition is an negative influence on the acceptance of going concern audit opinion while leverage and audit quality is an positive influance on the acceptance of going concern audit opinion. While liquidity, company growth, debt default and an independent commissioners is not influence on the acceptance of going concern audit opinion</em>

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPHGOING CONCERN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Yunita Yunita ◽  
Deasy Ariyanti Rahayuningsih
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Debt Default ◽  
The Relationship

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.

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