The Influence of Company Growth, Company Size, Audit Quality, Previous Year's Audit Opinion, and Leverage on Acceptance of Going Concern Audit Opinions in Banking Companies Registered on the IDX
DOI:
https://doi.org/10.38035/dar.v1i1.249Keywords:
Company Growth, Firm Size, Audit Quality, Audit Opinion, LeverageAbstract
This study aims to analyze the factors that affect the going concern audit opinion. The factors used are company growth, firm size, audit quality, audit opinion the previous year, and leverage. The study population were 30 banking companies listed in the Indonesia Stock Exchange since the year 2011-2013. Samples were selected using purposive sampling method. This study uses quantitative methods with logistic regretion analysis model. Results of this study prove that: 1). Company growth, firm size, audit quality, and leverage do not affect the acceptance of going concern audit opinions. 2). Audit opinion the previous year affects the acceptance of going concern audit opinion.
References
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Wijayanti, Martina P. 2010. Analysis of Auditor-Client Relations: Factors Influencing Auditor Switching in Indonesia . Diponegoro University, Semarang.
Wuryatiningsih. 2002. Banks and Other Financial Institutions , Jakarta: Salemba Empat.
Arens, Randal J, Mark S. 2008. Auditing and Assurance Services, Volume 3. Twelfth Edition. Jakarta: Erlangga.
Basnizar, Indah Wahyuni. 2014. The Effect of Disclosure, Opinion Shoping and Audit Quality on Acceptance of Going Concern Audit Opinions in Banking Companies Registered on the Indonesian Stock Exchange. Accounting Thesis . Padang: Faculty of Economics, Andalas University.
Fadillah, Irma. 2013. The Influence of Bankruptcy Rate According to the Altman Model and Previous Year's Audit Opinion on Acceptance of Going Concern Audit Opinion.
Ghozali, Imam. 2005. Application of Multivariate Analysis with the SPSS Program. Semarang: Diponegoro University Publishing Agency.
Gujarati, Damodar. 2003. Basic Econometrics, 4th. International Edition. Mc. Graw Hill. USA
Hany, Clearly, and Mukhlasin. 2003. Going Concern and Audit Opinion: A Study of Banking Companies on the JSX. Surabaya VI National Symposium on Accounting.
Indonesian Accountants Association. 2004. Professional Standards for Public Accountants. Jakarta : Salemba Empat.
Indonesian Accountants Association. 2009. Statement of Financial Accounting Standards No. 1 (Revised 2009) Presentation of Financial Statements .
Indriantoro, and Supomo, 2002. Business Research Methodology for Accounting and Management. First edition, BPFE-Yogyakarta, Yogyakarta
Indonesian Institute of Certified Public Accountants (IAPI). 2011. Public Accountant Professional Standards (SPAP) , 31 March . Jakarta: Salemba Empat.
Januarti, Indira and Ella Fitrianasari. 2008. Analysis of Financial Ratios and Non-financial Ratios Influencing Auditors in Giving Going Concern Audit Opinions to Auditees (Empirical Study of Manufacturing Companies Registered on the BEJ 2000-2005). MAKSI journal . Vol. 8, No. 1: 43-58.
Kuncoro, Mudrajad. 2004. Quantitative Methods . Second Edition. Yogyakarta: UPP AMP YKPN. Management Reviews. Vol.14, No. 1 : 57-74
Mirna Dyah and Indira Januarti. 2007. Analysis of the Influence of Audit Quality, Debt Default, and Opinion Shopping on Acceptance of Going Concern Opinion. Paper Presented at the X. Makassar National Accounting Symposium: July 26-28.
Petronell, Thio. 2004. Consideration of Going Concern Companies in Giving Audit Opinions. Journal of Balances . 47-55.
Rahman, Abdul and Baldric Siregar. 2012. Factors Influencing the Tendency of Receiving Going Concern Audit Opinions on Manufacturing Companies Registered on the Indonesian Stock Exchange. Journal of Accounting, Vol.8, No.2, August . Yogyakarta: YKPN College of Science.
Ramadhani, Alexander. 2004. Analysis of Factors Influencing Going Concern Opinion Acceptance in Manufacturing Companies Experiencing Financial Distress on the Jakarta Stock Exchange. S2 thesis . Semarang. Faculty of Economics, Diponegoro University.
Santosa, Arga Fajar and Linda Kusumaning Wedari. 2007. Analysis of the Factors Influencing the tendency of Acceptance of Going Concern Audit Opinion. JAAI Vol.11. No.2. 141-158.
Setiawan, Santy. 2006. Opinion Going Concern and Prediction of corporate bankruptcy. Scientific Journal of Accounting . Volume V, No.1, May, p. 59-67
Setyarno, Eko Budi, Indira Januarti, and Faisal. 2006. Effect of Audit Quality, Company Financial Condition, Previous Year Audit Opinion, Company Growth on Going Concern Audit Opinion . Paper presented at the IX National Symposium on Accounting . Padang: August 23-26.
Sugiyono. 2007. Business Research Methods . 10th printing. Bandung: Alphabet.
Syahrul, and Muhammad Afdi. 2000. Accounting Dictionary. Jakarta. Prime Treasure Image
Suryastuti, Randhani. 2010. Effect of Default Debt , Company Financial Condition, Growth, and Previous Year's Audit Opinion on Going Concern Audit Opinion . S1 thesis . Depok. Gunadarma University Faculty of Economics.
Wijayanti, Martina P. 2010. Analysis of Auditor-Client Relations: Factors Influencing Auditor Switching in Indonesia . Diponegoro University, Semarang.
Wuryatiningsih. 2002. Banks and Other Financial Institutions , Jakarta: Salemba Empat.
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Published
2023-08-13
How to Cite
Saputra, F. ., Ali, H. ., & Hermawan, E. . (2023). The Influence of Company Growth, Company Size, Audit Quality, Previous Year’s Audit Opinion, and Leverage on Acceptance of Going Concern Audit Opinions in Banking Companies Registered on the IDX. Dinasti Accounting Review, 1(1), 24–32. https://doi.org/10.38035/dar.v1i1.249
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