Determinan Opini Audit Going Concern: Bukti Di Indonesia
DOI:
https://doi.org/10.35591/wahana.v27i1.922Keywords:
Going concern audit opinion, Profitability, Company Size, Audit QualityAbstract
This research aims to evaluate the impact of company size, audit quality, profitability, audit lag, liquidity, and leverage on the going concern audit opinion in the Transportation subsector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2022. Information was obtained from financial reports, with 14 meeting the criteria, resulting in a total of 56 data. These data were collected from each company's respective websites, www.idnfinancials.com, and www.idx.co.id. The purposive sampling approach was utilized for sample selection, and data analysis was conducted using logistic regression in the statistical software SPSS version 29.0. The test results demonstrated that company size and audit quality have a negative impact on the going concern audit opinion. Conversely, profitability positively and significantly influences the going concern audit opinion. Meanwhile, audit lag, liquidity, and leverage do not affect. These findings can contribute as considerations for investors and shareholders in enhancing attention to financial reports. Investors can make more informed investment decisions and manage risks more effectively by gaining a deeper understanding of the factors that can influence the going concern audit opinion.
Downloads
References
Abadi, K., Purba, D. M., & Fauzia, Q. (2019). the Impact of Liquidity Ratio, Leverage Ratio, Company Size and Audit Quality on Going Concern Audit Opinion. Jurnal Akuntansi Trisakti, 6(1), 69–82. https://doi.org/10.25105/jat.v6i1.4871
Aldhanarisha, & Herliansyah, Y. (2023). The Influence of Leverage , Debt Default , Company Size , and the Previous Year ’ S Audit Opinion on the Acceptance Of Going Concern Audit Opinions. Internasinal Journal of Social Research (IJSR), 66–75. http://ijsr.internationaljournallabs.com/index.php/ijsr
Anggarini, D., & Zulfikar, Z. (2022). Factors Affecting Audit Opinion Going Concern. Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022), 655(Icoebs), 8–14. https://doi.org/10.2991/aebmr.k.220602.002
Anggraeni, T. S., & Wahyudi, I. (2023). Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen. Journal of Economic, Bussines and Accounting (COSTING), 6(2), 2296–2300. https://doi.org/10.31539/costing.v6i2.6088
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
Badan Pengawas Pasar Modal dan Lembaga Keuangan. (2012). Keputusan Ketua Badan Pengawan Pasar Modal dan Lembaga Keuangan Nomor : KEP-431/BL/2012 tentang Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik. Kementerian Keuangan Republik Indonesia Badan Pengawas Pasar Modal Dan Lembaga Keuangan, 1–19.
BPS. (2021). Pertumbuhan Ekonomi Indonesia Triwulan IV-2020. Www.Bps.Go.Id, 13, 12. https://www.bps.go.id/pressrelease/2021/02/05/1811/ekonomi-indonesia-2020-turun-sebesar-2-07-persen--c-to-c-.html
Djunaedi, B. S. A., Fransisca Depitaria Meylanti Manurung, Julyane Tomy, Tiara Regina, & Sylvia Fetty Elvira Maratno. (2022). The Effect of Company Size, Company Profitability, Previous Audit Opinion, and Kap Size as A Determiner of Going Concern Audit Opinions (Empirical Study on Non-Financial Services Companies Listed on The Indonesia Stock Exchange). Journal of Social Science, 3(2), 266–275. https://doi.org/10.46799/jss.v3i2.309
Fadhilah, N. A., & Arrozi, M. F. (2022). The Effect of Capital Structure and Operating Leverage on Going Concern Opinion with Profitability as Intervening Variables in Property and Real Estate Sub Sector Services Companies Listed on the Indonesia Stock Exchange for the 2014-2019 Period What is t. International Journal of Current Science Research and Review, 05(02), 481–491. https://doi.org/10.47191/ijcsrr/v5-i2-21
Hair, J. F., Black, Jr, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate Data Analysis. In Pearson New International Edition.
Handoyo, S., Wicaksono, A. P., & Aditya, F. A. (2022). Does Audit Lag Become a Signal of Going-Concern Audit Opinion? International Journal of Economics, Business and Management Research, 06(12), 68–80. https://doi.org/10.51505/ijebmr.2022.61206
Harianto, R., & Hendrani, A. (2022). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(9), 3869–3877. https://doi.org/10.57185/mutiara.v1i6.35
Himam, M. F., & Masitoh, E. (2020). the Effect of Audit Quality, Liquidity, Solvability, and Profitability on Audit Going Concern Opinion. Audit Dan Sistem Informasi Akuntansi, 4(1), 104–115.
Hubais, A. S. A., Kadir, M. R. A., Bilal, Z. O., & Alam, M. N. (2023). The Impact Of Auditor Integrity To Audit Quality: An Exploratory Studies From The Middle East. Journal of Profess. Bus. Review. | Miami, 1–15.
Husain, T. (2020). Mapping Evolution of Audit Quality Measurement. European Journal of Business and Management Research, 5(3). https://doi.org/10.24018/ejbmr.2020.5.3.304
IAPI. (2021). Standar Audit 570 (Revisi 2021) Kelangsungan Usaha. Standar Profesional Akuntan Publik ( SA 570) 2021, 200(Revisi), 1–69.
Indrati, M., & Azizah, I. (2022). Pengaruh Leverage, Likuiditas, dan Profitabilitas Terhadap Kesulitan Keuangan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1640–1647. https://doi.org/10.32670/fairvalue.v5i3.2468
Indrawati, S. M., ANTO, B. R., & Andriansyah. (2021). Peraturan Menteri Keuangan Republik Indonesia Nomor 186 /Pmk.01/2021. 1–56. https://jdih.kemenkeu.go.id/fulltext/2008/17~pmk.01~2008per.htm
Iriyanti, & Nyale, M. H. Y. (2022). Pengaruh Financial Distress dan Reputasi Auditor Terhadap Opini Audit Going Concern dengan Komite Audit Sebagai Pemoderasi. Scientific Journal Of Reflection: Economic, Accounting, Management and Business, 5(4), 1091–1100.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 4, 305–360. http://ssrn.com/abstract=94043Electroniccopyavailableat:http://ssrn.com/abstract=94043http://hupress.harvard.edu/catalog/JENTHF.html
Kurniasih, N., & Hermanto. (2020). Pengaruh Sales Growth, Leverage, Kualitas Audit Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Ekonomi, 1(1), 171–179.
Kuswara, C. S., & Yanto, E. (2019). The Influence of Previous Audit Opinion, Audit Tenure and Liquidity toward Going Concern Opinion in Manufacturing Companies for the Period of 2015-2017. JAAF (Journal of Applied Accounting and Finance), 3(1), 1. https://doi.org/10.33021/jaaf.v3i1.674
Luspratama, R., Putri cuaca, N., & firdaus hutahean, T. (2021). Analysis of Factor Affecting Going Concern Audit Opinion on Manufacturing Companies Sub Sector Food and Beverage Listed on the Indonesia Stock Exchange 2015-2019. Journal of Economics, Finance And Management Studies, 04(07), 925–934. https://doi.org/10.47191/jefms/v4-i7-06
Mawaddah, M., Rahayu, S., & Yetti, S. (2023). The Effects of Liquidity, Audit Tenure, and KAP Reputation on Going Concern Audit Opinion. Journal of Business Management and Economic Development, 1(02), 141–153. https://doi.org/10.59653/jbmed.v1i02.52
Mulyawati, A., & Munandar, A. (2022). Audits Quality in Mediating Profitability, Liquidity, Audit Lag, Prior Opinion on Accepting Going Concern Audits. Interdisciplinary Social Studies, 1(8), 1000–1012. https://doi.org/10.55324/iss.v1i8.178
Munandar, A., & Kusdianto, K. D. (2021). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Harga Saham Dengan Return On Owners Equity Sebagai Variabel Mediasi Dengan Pemanfaatan Software Akuntansi Sebagai Variabel Moderasi. NUSANTARA : Jurnal Ilmu Pengetahuan Sosial, 8(7), 2287–2294. http://jurnal.um-tapsel.ac.id/index.php/nusantara/index
Naziah, R., & Nyale, M. H. Y. (2022). Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Audit Going Concern. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 5(7), 2687–2699. https://doi.org/10.54371/jiip.v5i7.747
Nurmala, P., Thu Trang, N., & Meisnawati. (2020). Auditor Client Tenure, Company Growth, Auditor Reputation, Leverage, and Opinion Audit Going Concern: Empirical Evidence From Indonesian Manufacturing Companies. Economics and Accounting Journal, 3(3), 172–184. http://dx.doi.org/10.32493/eaj.v3i3.y2020.p172-184
Oktaviana, I. R. O., & Karnawati, Y. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. JCA Ekonomi, 1(1), 1–11. https://jca.esaunggul.ac.id/index.php/jeco/article/view/58
Pratiwi, R. H. (2020). the Effects of Audit Lag, Opinion Shopping, Leverage, and Profitability To the Going Concern Audit Opinion. Jurnal Akuntansi Dan Auditing, 16(2), 89–104. https://doi.org/10.14710/jaa.16.2.89-104
Putra. (2023). BEI Catat 152 Emiten “Bertato”, Masalah Ini Paling Banyak! CNBC Indonesia. https://www.cnbcindonesia.com/market/20230117001704-17-405922/bei-catat-152-emiten-bertato-masalah-ini-paling-banyak
Putra, I. M. W., & Kawisana, P. G. W. P. (2019). The Influence Of Company Size, Financial Distress, Kap Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI. Proceedings of the Institution of Mechanical Engineers, Part J: Journal of Engineering Tribology, 224(11), 122–130.
Rahmi, N. U., Cenora, C., Michella, & Tandias, M. (2021). The Effect of Liquidity, Solvency, Financial Condition and Company Size on Going Concern Audit Opinion on the Property and Real Estate Sector Listed on IDX. Journal of Economics, Finance And Management Studies, 04(06), 855–863. https://doi.org/10.47191/jefms/v4-i6-22
Ritonga, H. H., Erlina, & Absah, Y. (2023). The Effect of Debt Default, Audit Lag, Profitability, and Financial Distress on Going Concern Audit Opinion with Firm Size as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange 2016-2020. International Journal of Research and Review, 10(2), 461–473. https://doi.org/10.52403/ijrr.20230255
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 RESEARCH, 1(1), 21–34. https://creativecommons.org/licenses/by/4.0/
Sartika, D., & Gantino, R. (2023). The Effect of Profitability, Leverage, and Company Size on Dividend Policy: A Case Study of Transportation Companies Listed on the Indonesia Stock Exchange for the 2017-2022 Period. Open Access Indonesia Journal of Social Sciences, 6(6), 1228–1235. https://doi.org/10.37275/oaijss.v6i6.194
Setiawan, S., Rapina, R., Carolina, Y., Kambono, H., & Sumarsono, S. (2022). The influence of profitability and company growth toward going concern audit opinion on property companies in indonesia. ACM International Conference Proceeding Series, 316–320. https://doi.org/10.1145/3568834.3568863
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, I., Yuniarti, R., & Syahrudin, M. (2023). Effect of Financial Distress, Liquidity, and Leverage on the Audit Opinion Going Concern on Companies Listed on IDXESGL During the Pandemic Period (2019-2021). International Journal of Business, Economics, and Social Development, 4(1), 1–11. https://doi.org/10.46336/ijbesd.v4i1.379
Swari, R. D. R., Indriana, I., & Eko Sri Tjahjono, M. (2023). The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable. Journal of Applied Business, Taxation and Economics Research, 2(5), 568–581. https://doi.org/10.54408/jabter.v2i5.209
Syahzuni, B. A., & Saputra. (2022). The Role of Profitability in Moderating the Influence of Liquidity and Leverage on Audit Opinion. International Journal of Current Science Research and Review, 05(04), 1255–1266. https://doi.org/10.47191/ijcsrr/v5-i4-48
Syofyan, E., & Vianti, K. O. (2021). Going Concern Audit Opinion: the Role of Audit Delay, Opinion Shopping, Financial Distress, Leverage and Size of Company. Jurnal Akuntansi, 11(3), 235–246. https://doi.org/10.33369/j.akuntansi.11.3.235-246
Tamplin, T. (2023). Accounting Ratio Definition. Finance Strategist. https://www.financestrategists.com/wealth-management/accounting-ratios/
Tarsono, O. (2021). the Effect of Debt Equity Ratio , Return on Equity , Net Profit Margin on Stock Prices. International Journal of Social Science, 1(4), 393–398. https://doi.org/10.53625/ijss.v1i4.716
Uyob, S., Zin, A. S. M., Ramli, J., Ramli, J., Othman, J., Salleh, K., & Kassim, A. A. M. (2023). The influence of shariah committee mechanisms on audit report delay : Before and during the COVID-19 crisis 2 . The COVID-19 Crisis. 17(2), 376–388. https://doi.org/10.33094/ijaefa.v17i2.1174
Winarta, W., & Kuntadi, C. (2022). Literature review: the Effect of Company Size, Company Growth, and Company Liquidity on Going Concern Audit Opinion. Dinasti International Journal of Economics, Finance & Accounting, 3(4), 430–437. https://doi.org/10.38035/dijefa.v3i4.1438
Yuliani, A. F., & Arief, A. (2023). Pengaruh Profitabilitas, Ukuran Perusahaan, Audit Tenure, Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Ekonomi Trisakti, 3(1), 1705–1714. https://doi.org/10.25105/jet.v3i1.16240
Zuhroh, S., Prasetiyo, Y., Nugraheni, N., & Riyani, E. I. (2023). Effect of Leverage, Previous Year’s Audit Opinion and Company Growth on Going Concern Audit Opinion. International Journal of Business and Applied Economics, 2(2), 149–162. https://doi.org/10.55927/ijbae.v2i2.3314
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
