Factors influencing audit opinion going concern
DOI:
https://doi.org/10.38035/jafm.v4i5.269Keywords:
Audit, Going ConcernAbstract
This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021. The sample consisting of 153 companies was selected using purposive sampling techniques, i.e., companies were selected based on certain considerations. The sample of 153 companies was then analyzed using the logistic regression method and assisted by Eviews 10 software. The results in this study are company size, audit tenure, financial distress, and audit quality have no influence on going concern audit opinion.
References
Afnan, Y., Hernawati, E., & Nugraheni, R. (2020). Pengaruh Kualitas Audit, Debt Default, Audit Lag, Dan Disclosure Pada Opini Audit Going Concern. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Ardi, F. G., Saputra, I., & Mulyani, S. D. (2019). PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN. Jurnal Magister Akuntansi Trisakti, 6(2), 225–246.
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
Cahyono, B., & Widyawati, D. (2018). Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Manajemen Laba. Balance Vocation Accounting Journal, 1(8), 1. https://doi.org/10.31000/bvaj.v1i2.472
Doho, S. Z., & Santoso, E. B. (2020). Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 1(2), 169–184. https://doi.org/10.37715/mapi.v1i2.1408
Effendi, B. (2019). Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern. Owner: Riset & Jurnal Akuntansi, 3(1), 9. https://doi.org/10.33395/owner.v3i1.80
Fandy, F., & Susilowati, D. (2021). Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Financial Distress Pada Perusahaan Sektor Agribisnis Di BEI Tahun 2017-2019. Jurnal Ketahanan Pangan, 5(1), 45–53.
Hermatika, V. P., & Triani, N. N. A. (2022). Pengaruh Ukuran Kap, Audit Tenure, Spesialisasi Auditor dan Audit Capacity Stress terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar …. Jurnal Akuntansi AKUNESA, 11(1), 1–10.
Jensen, M. C., & Meckling, W. H. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 4(3), 305–360. https://doi.org/10.1177/0018726718812602
Juanda, A., & Lamury, T. F. (2021). Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern. Jurnal Akademi Akuntansi, 4(2), 270–287. https://doi.org/10.22219/jaa.v4i2.17993
Kurnia, P., & Mella, N. F. (2018). Opini Audit Going Concern: Kajian Berdasarkan Kualitas Audit, Kondisi Keuangan, Audit Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya pada Perusahaan yang Mengalami Financial Distress pada Perusahaan Manufaktur (Studi pa. Jurnal Riset Akuntansi Dan Keuangan, 6(1), 105–122.
Kusumawardhani, I. (2018). Pengaruh Kondisi Keuangan, Financial Distres, Profitabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2015. Buletin Ekonomi, 16(1), 121–136. http://eprints.upnyk.ac.id/16381/
Listantri, F., & Mudjiyanti, R. (2016). Analisis Pengaruh Financial Distress, Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern. Media Ekonomi, 16(1), 163. https://doi.org/10.30595/medek.v16i1.1281
Nadzif, N., & Agung Durya, N. P. M. (2022). Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan, Audit Lag Terhadap Opini Audit Going Concern. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 1(2), 206–221. https://doi.org/10.55983/inov.v1i2.118
Nugroho, L., Nurrohmah, S., Anasta, L. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern. Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 1(1), 12–17. https://doi.org/10.55122/jabisi.v1i1.95
Oktaviana, D., & Supriyati (2021). DAMPAK TIME PRESSURE , AUDIT SWITCHING , AUDIT TENURE DAN RELIGIUSITY TERHADAP KUALITAS AUDIT. Tangible Journal, 6(1), 15–24.
Pertiwi, N., Hasan, A., & Hardi. (2016). Pengaruh Masa Perikatan Audit, Spesialisasi Industri KAP, Reputasi KAP dan Komite Audit Terhadap Kualitas Audit. Jurnal Akuntansi, 4(2), 147–160. https://ja.ejournal.unri.ac.id/index.php/JA/article/view/3366/3283
Rinaldi, Eka, W., Herawaty, N. (2022). THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND AUDIT COMMITTEE ON AUDIT QUALITY WITH INFORMATION ASYMETRICITY AS INTERVENING VARIABLES (EMPIRE STUDY ON PROPERTY, REAL ESTATE, AND CONSTRUCTION COMPANIES LISTED IN 2016-2019 IDX). Jambi Accounting Review (JAR), 3(1), 1–19.
Sari, Yustina Triyani, N. (2018). Pengaruh Audit Tenure, Debt Default, Kualitas Audit Dan Opini Audit Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 7(1), 71–84. https://doi.org/10.46806/ja.v7i1.456
Sarra, H. D., Alamsyah, S., & Kardiyana, R. (2019). Pengaruh Reputasi Auditor, Ukuran Perusahaan, Audit Tenure Dan Financial Distress Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2012-2016. Jurnal Comparative: Ekonomi Dan Bisnis, 2(1), 40–56. http://jurnal.umt.ac.id/index.php/jceb/article/view/3104
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Suryani, S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Debt Default dan Audit Tenure terhadap Opini Audit Going Concern. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 245–252. https://doi.org/10.37641/jiakes.v8i3.346
Tandungan, D., & Mertha, I. M. (2016). Pengaruh Komite Audit, Ukuran Perusahaan, Audit Tenure, dan Reputasi KAP terhadap Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 16(1), 45–71.
Yolanda, S., Arza, F. I., & Halmawati, H. (2019). Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(2), 543–555. https://doi.org/10.24036/jea.v1i2.94
Yuliyani, N. M. A., & Erawati, N. M. A. (2017). Pengaruh Financial Distress, Profitabilitas, Leverage dan Likuiditas pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1490–1520.
Ardi, F. G., Saputra, I., & Mulyani, S. D. (2019). PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN. Jurnal Magister Akuntansi Trisakti, 6(2), 225–246.
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
Cahyono, B., & Widyawati, D. (2018). Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Manajemen Laba. Balance Vocation Accounting Journal, 1(8), 1. https://doi.org/10.31000/bvaj.v1i2.472
Doho, S. Z., & Santoso, E. B. (2020). Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 1(2), 169–184. https://doi.org/10.37715/mapi.v1i2.1408
Effendi, B. (2019). Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern. Owner: Riset & Jurnal Akuntansi, 3(1), 9. https://doi.org/10.33395/owner.v3i1.80
Fandy, F., & Susilowati, D. (2021). Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Financial Distress Pada Perusahaan Sektor Agribisnis Di BEI Tahun 2017-2019. Jurnal Ketahanan Pangan, 5(1), 45–53.
Hermatika, V. P., & Triani, N. N. A. (2022). Pengaruh Ukuran Kap, Audit Tenure, Spesialisasi Auditor dan Audit Capacity Stress terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar …. Jurnal Akuntansi AKUNESA, 11(1), 1–10.
Jensen, M. C., & Meckling, W. H. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 4(3), 305–360. https://doi.org/10.1177/0018726718812602
Juanda, A., & Lamury, T. F. (2021). Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern. Jurnal Akademi Akuntansi, 4(2), 270–287. https://doi.org/10.22219/jaa.v4i2.17993
Kurnia, P., & Mella, N. F. (2018). Opini Audit Going Concern: Kajian Berdasarkan Kualitas Audit, Kondisi Keuangan, Audit Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya pada Perusahaan yang Mengalami Financial Distress pada Perusahaan Manufaktur (Studi pa. Jurnal Riset Akuntansi Dan Keuangan, 6(1), 105–122.
Kusumawardhani, I. (2018). Pengaruh Kondisi Keuangan, Financial Distres, Profitabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2015. Buletin Ekonomi, 16(1), 121–136. http://eprints.upnyk.ac.id/16381/
Listantri, F., & Mudjiyanti, R. (2016). Analisis Pengaruh Financial Distress, Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern. Media Ekonomi, 16(1), 163. https://doi.org/10.30595/medek.v16i1.1281
Nadzif, N., & Agung Durya, N. P. M. (2022). Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan, Audit Lag Terhadap Opini Audit Going Concern. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 1(2), 206–221. https://doi.org/10.55983/inov.v1i2.118
Nugroho, L., Nurrohmah, S., Anasta, L. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern. Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 1(1), 12–17. https://doi.org/10.55122/jabisi.v1i1.95
Oktaviana, D., & Supriyati (2021). DAMPAK TIME PRESSURE , AUDIT SWITCHING , AUDIT TENURE DAN RELIGIUSITY TERHADAP KUALITAS AUDIT. Tangible Journal, 6(1), 15–24.
Pertiwi, N., Hasan, A., & Hardi. (2016). Pengaruh Masa Perikatan Audit, Spesialisasi Industri KAP, Reputasi KAP dan Komite Audit Terhadap Kualitas Audit. Jurnal Akuntansi, 4(2), 147–160. https://ja.ejournal.unri.ac.id/index.php/JA/article/view/3366/3283
Rinaldi, Eka, W., Herawaty, N. (2022). THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND AUDIT COMMITTEE ON AUDIT QUALITY WITH INFORMATION ASYMETRICITY AS INTERVENING VARIABLES (EMPIRE STUDY ON PROPERTY, REAL ESTATE, AND CONSTRUCTION COMPANIES LISTED IN 2016-2019 IDX). Jambi Accounting Review (JAR), 3(1), 1–19.
Sari, Yustina Triyani, N. (2018). Pengaruh Audit Tenure, Debt Default, Kualitas Audit Dan Opini Audit Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 7(1), 71–84. https://doi.org/10.46806/ja.v7i1.456
Sarra, H. D., Alamsyah, S., & Kardiyana, R. (2019). Pengaruh Reputasi Auditor, Ukuran Perusahaan, Audit Tenure Dan Financial Distress Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2012-2016. Jurnal Comparative: Ekonomi Dan Bisnis, 2(1), 40–56. http://jurnal.umt.ac.id/index.php/jceb/article/view/3104
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Suryani, S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Debt Default dan Audit Tenure terhadap Opini Audit Going Concern. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 245–252. https://doi.org/10.37641/jiakes.v8i3.346
Tandungan, D., & Mertha, I. M. (2016). Pengaruh Komite Audit, Ukuran Perusahaan, Audit Tenure, dan Reputasi KAP terhadap Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 16(1), 45–71.
Yolanda, S., Arza, F. I., & Halmawati, H. (2019). Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(2), 543–555. https://doi.org/10.24036/jea.v1i2.94
Yuliyani, N. M. A., & Erawati, N. M. A. (2017). Pengaruh Financial Distress, Profitabilitas, Leverage dan Likuiditas pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1490–1520.
Downloads
Published
2023-11-03
How to Cite
Ahmad Faishal Hanif, Firda Ayu Amalia, & Agung Prasetyo Nugroho Wicaksono. (2023). Factors influencing audit opinion going concern. Journal of Accounting and Finance Management, 4(5), 343–354. https://doi.org/10.38035/jafm.v4i5.269
Issue
Section
Articles
License
Copyright (c) 2023 Ahmad Faishal Hanif -, Firda Ayu Amalia, Agung Prasetyo Nugroho Wicaksono
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).
