Determinasi Penerimaaan Opini Audit Going Concern

Lulu Inayah, Akhmad Saebani, Dewi Darmastuti

Abstract


This research is a quantitative study which aims to determine the effect of company size, financial distress, and management strategy on going concern audit opinion. The sample in this study was 36 companies in the manufacturing sector obtained using cluster sampling. This study used logistic regression analysis with a significance of 5%.The results of this study indicate that company size has not significant effect on going concern audit opinion, financial distress significant effect on going concern audit opinion and management strategy has not significant  effect on going concern audit opinion


Keywords


company size; financial distress; management strategy; and going concern audit opinion.

Full Text:

PDF

References


Basioudis, I. G., Papakonstantinou, E., & Geiger, M. A. (2008). Audit Fees , Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. A Journal of Accounting,Finance and Business Studies, 44(3), 284–309. https://doi.org/10.1111/j.1467-6281.2008.00263.x

Behn, B. K., Kaplan, S. E., & Krumwiede, K. R. (2001). Further evidence on the auditor’s going-concern report: The influence of management plans. Auditing : A Journal of Practice and Theory, 20(1). https://doi.org/10.2308/aud.2001.20.1.13

Bosnia, T. (2018). Pailit, emitien kertas ini delisting dari Bursa. CNBC Indonesia.Diakses 30 Oktober 2020, dari https://www.cnbcindonesia.com/market/20180518084557-17-15466/pailit-emiten-kemasan-kertas-ini-delisting-dari-bursa

Brigham, E. F., & Houston, J. F. (2014). Dasar-dasar Manajemen Keuangan (Edisi 11). Salemba empat.

Damanhuri, A. G., & Putra, I. M. P. D. (2020). Pengaruh Financial Distress, Total Asset Turnover, dan Audit Tenure pada Pemberiaan Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 298, 2392–2402. https://doi.org/10.24843/EJA.2020.v30.i09.p17

Ekarini, N.P. (2016). Pengaruh Pertumbuhan Perusahaan, Audit Tenure Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Akuntansi Profesi, 7(2), 33–44. https://doi.org/10.25134/jrka.v4i2.1700

Gallizo, J. L., & Saladrigues, R. (2016). An analysis of determinants of going concern audit opinion : Evidence from Spain stock exchange. Omnia Science, 12(1), 1–16. https://doi.org/http://dx.doi.org/10.3926/ic.683

Gama, A. P., & Astuti, S. (2014). Analisis Faktor-faktor Penerimaan Opini Auditor Dengan Modifikasi Going Concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 9(1), 8–18.

Institut Akuntan Publik Indonesia. (2013). Standar Professional Akuntan Publik Indonesia.Salemba Empat

Izazi, D., & Arfianti, R. I. (2019). Pengaruh Debt Default, Financial Distress, Opinion Shopping Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi, 8(1), 1–14. https://doi.org/10.46806/ja.v8i1.573

Krissindiastuti, M., & Rasmini, N. K. (2016). Faktor-Faktor Yang Mempengaruhi Opini Auditgoing Concern. E-Jurnal Akuntansi Universitas Udayana, 1(14), 451–481. https://doi.org/10.24176/agj.v1i1.3327

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. Jurnal Riset Akuntansi Dan Keuangan, 6(1), 105–122. http://ejournal.upi.edu/index.php/JRAK/article/view/8937/7437

Lie, C., Wardani, R. P., & Pikir, T. W. (2016). Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Rencana Manajemen terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur di BEI). Berkala Akuntansi Dan Keuangan Indonesia, 1(2), 84–105. https://doi.org/http://dx.doi.org/10.20473/baki.v1i2.2694

Minerva, L., Sumeisey, V. S., Stefani, S., Wijaya, S., & Lim, C. A. (2020). Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan dan Audit Lag terhadap Opini Audit Going Concern. Owner, 4(1), 254. https://doi.org/10.33395/owner.v4i1.180

Rakatenda, G. N., & Putra, I. W. (2016). Opini Audit Going Concern dan Faktor - Faktor yang Mempegaruhinya. E-Jurnal Akuntansi Universitas Udayana, 16(2), 1347–1375.

Ramadhanty, R., & Rahayu, S. (2015). Analisis Pengaruh Financial Distress, Strategi Emisi Saham, Size Perusahaan dan Profitabilitas Terhadap Penerimaan Opini Audit Modifikasi Going Concern (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013 ). E-Proceeding of Management, 2(1), 381–388.

Ruiz-Barbadillo, E., Gomez-Aguilar, N., Fuentes-Barbera, C. De, & Garcia-Benau, M. A. (2004). Audit quality and the going-concern decision-making process: Spanish evidence. European Accounting Review, 13(4), 597–620. https://doi.org/10.1080/0963818042000216820

Santosa, A. F., & Wedari, L. K. (2007). Analisis Faktor Faktor yang Mempengaruhi Kecenderungan Penerimaaan Opini Audit Going Concern. JAAI, 11, 141–158.

Setyowati, W. (2013). Strategi Manajemen Berbasis Keuangan sebagai Faktor Mitigasi dalam Penerimaan Keputusan Opini Going Concern Studi Empirik Pada Perusahaan Manufaktur. Jurnal Ekonomi Dan Bisnis, 63–75.

Tagesson, T., & Ohman, P. (2015). To be or Not to be - Auditor’s ability to Signal Going Concern Problems. Journal of Accounting & Organizational Change, 11(2), 175–192. https://doi.org/http://dx.doi.org/10.1108/JAOC-04-2013-0034 Downloaded

Ulya, A. (2012). Opini Audit Going Concern : Analisis Berdasarkan Faktor Keuangan dan Non Keuangan. Accounting Analysis Journal, 1, 8–14. https://doi.org/https://doi.org/10.15294/aaj.v1i1.492

Yani, M., Asmeri, R., & Andini, N. (2018). Analisis Pengaruh Profitabilitas, Cash Flow, dan Kebijakan Manjemen terhadap Opini Audit Going Concer pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Indovisi, 1(1), 83–104. https://doi.org/https://doi.org/10.30985/ji.v1i1.8

Yuliyani, N. M. A., & Erawati, N. M. A. (2017). Pengaruh Financial Distress, Proftabilitas, Leverage dan Likuiditas Pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1490–1520.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Konferensi Riset Nasional Manajemen Akuntansi dan Ekonomi

Diterbitkan oleh: 

Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Jl. RS Fatmawati No. 1, Pondok Labu, Jakarta Selatan, Indonesia 12450

Prosiding BIEMA is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.