scholarly journals PENGARUH KUALITAS AUDIT, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERDAGANGAN DI BURSA EFEK INDONESIA

2021 ◽  
Vol 6 (1) ◽  
pp. 39-50
Author(s):  
Yuni Anggraini ◽  
Endang Sri Mulatsih ◽  
Feronika Rosalin
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Going Concern ◽  
Industry Sectors ◽  
New Strategies

Companies that want to survive and advance need to develop new strategies. In an economy like this, nothing is always safe from competition, both local and global. Likewise, companies in the trading, service and investment industry sectors listed on the Indonesia Stock Exchange. The formulation of the problem in this research is the development of the influence of audit quality, liquidity, solvency and profitability on going concern audit opinion on trading companies on the Indonesia Stock Exchange for the period 2016-2018 seen partially and simultaneously. The purpose of this study was to see the development of the influence of audit quality, liquidity, solvency, profitability partially and simultaneously. The period used in this research is 2016-2018. The population in this study are trading companies listed on the IDX. The sample selection used purposive sampling method. Data analysis used to test the hypothesis is to use logistic regression analysis techniques. Based on the results of the study, it shows that research shows that partially, audit quality, liquidity, and solvency do not have a significant effect on going concern audit opinion. Meanwhile, simultaneously, there is at least one variable that has a significant influence on going-concern audit opinion.

scholarly journals Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 256-276
Author(s):  
Hariani Novrilia ◽  
Fefri Indra Arza ◽  
Vita Fitria Sari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Independent Variables ◽  
Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

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 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.

scholarly journals The Effect of Audit Quality, Previous Year's Audit Opinion, And Company Growth on the Acceptance of Going Concern Audit Opinions

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Dewi Anggraeni ◽  
Nurasik
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Method ◽  
Audit Opinion ◽  
Going Concern ◽  
Food And Beverage ◽  
Audit Opinions ◽  
Company Growth

This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Food and Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Logistic Regression with SPSS 23. The results of this study indicate that audit quality has an effect on the acceptance of going concern audit opinions. The previous year's audit opinion has an effect on the acceptance of going-concern audit opinion. Company growth has an effect on going concern audit acceptance.

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 Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern

Owner ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 9 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Size Acceptance ◽  
Multiple Analysis

This study aims to analyze the quality of audits, financial condition and firm size on audits that occur in companies listed on the Indonesia Stock Exchange period 2014-2016. The population of this research is all transportation company in Indonesia year 2014-2016. The number of samples were 14 transportation companies, selected using purposive sampling method. This study uses data collected from Indonesia Stock Exchange (BEI) in 2014-2016 and also from each company website. By using multiple analysis as the method and result of this research, deep audit can be done.   Keywords: audit quality, financial condition, company size acceptance of going concern audit opinion.

scholarly journals THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, AND PREVIOUS YEAR’S AUDIT OPINION ON GOING CONCERN AUDIT OPINION OF TEXTILE AND GARMENT SUB SECTOR COMPANIES

2021 ◽  
Vol 9 (9) ◽  
pp. 55-68
Author(s):  
Dyah Mieta Setyawati
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Research Period

ABSTRACT Going concern audit opinion is an audit opinion that given by the auditors when they have doubts about the company's ability to sustain its business. The purpose of this study is to determine the influence of financial distress, company size, and the previous year’s audit opinion on going concern audit opinion. The data used is secondary data of textile and garment sub-sector companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling method. The samples used were 15 companies in the textile and garment sub-sector with the 2016-2019 research period.  The analysis technique used was the modified Altman method and logistic regression analysis with the help of SPSS version 26. The results of the analysis show that financial distress and the previous year's audit opinion have an effect on going-concern audit opinion. Meanwhile, company size has no effect on going concern audit opinion. And the overall results show that financial distress, company size, and previous year's affect on going concern audit opinion.    

scholarly journals PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

2018 ◽  
Vol 8 (1) ◽  
pp. 93
Author(s):  
Rahmita Dwinesia Paputungan ◽  
David Kaluge
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Public Accounting ◽  
Accounting Firm ◽  
Analysis Techniques ◽  
Going Concern ◽  
Going Concern Opinion

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going concern of their client’s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010–2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

scholarly journals DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING

2020 ◽  
Vol 8 (1) ◽  
pp. 75
Author(s):  
Fika Trya Ramadhani ◽  
Wiwit Apit Sulistyowati
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Opinion Shopping

Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on manufacturing companies of various industries listed on the Indonesia Stock exchange for a period of years 2014 – 2016. This article uses the verificative method and the sample selection using the purposive sampling method. Sample selection results obtained 90 company data. This study used the analysis of logistic regression, and the results showed that the opinion shopping influence on the acceptance of the audit opinion of going concern while the disclosure and financial condition does not affect the acceptance of the audit opinion Going concern.

scholarly journals ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

2017 ◽  
Vol 19 (1) ◽  
pp. 31
Author(s):  
Yunus Harjito
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Financial Condition ◽  
Negative Effect ◽  
Equity Ratio

Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif dengan populasi 145 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2008- 2012. Metode analisis yang digunakan adalah analisis regresi logistik dengan sampel sebanyak 20 perusahaan yang dipilih berdasarkan metode purposive sampling selama 5 periode. Berdasarkan hasil analisis dapat disimpulkan bahwa kualitas audit berpengaruh negatif signifikan terhadap opini audit going concern, kondisi keuangan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, opini audit tahun sebelumnya tidak berpengaruh signifikan terhadap opini audit going concern, ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap opini audit going concern, dan rasio debt-to- equitytidak berpengaruh signifikan terhadap opini audit going concern.This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debt-to-equity ratio of the tendency of going-concern audit opinion. In this study the type of data used is quantitative data with a population of 145 companies listed in Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with sample totaling 20 companies were selected based on purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and debt-to-equity ratio does not significantly influence the going-concern audit opinion.

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