Pengaruh Profitabilitas, Aktivitas Perusahaan, Likuiditas, Solvabilitas, dan Financial Distress terhadap Opini Audit Going Concern

The purpose of this research is to determine the direct influence of KAP size, company size, audit delay, audit tenure, previous year’s audit opinion, opinion shopping, financial distress, audit fee, company growth on auditor switching as well as through going concern audit opinion as a mediating variable. The data used in this research are secondary data involving 104 manufacturing company listed on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study were analyzed using partial least square and carried out with the help of sotfware WarpPLS 5.0. The results show that KAP size, company size, audit delay, audit tenure, financial distress has a negative effect on auditor switching. Previous year’s audit opinion, opinion shopping, audit fee, company growth, going concern audit opinion has a positive effect on auditor switching. KAP size, company size, audit delay, audit tenure, previous year’s audit opinion, audit fee has a negative effect on going concern audit opinion. Opinion shopping, financial distress, company growth has a positive effect on going concern audit opinion. The result also show partial mediation of going concern audit opinion on impact KAP size, company size, audit delay, audit tenure, opinion shopping, financial distress, audit fee, company growth on auditor switching. Full mediation of going concern audit opinion on impact of previous year’s audit opinion on auditor switching. Our findings provide new empirical evidence supporting the profession's arguments that mandatory audit partner rotation is costly to multiple stakeholders, including clients, auditors, and investors.

Purpose - The purpose of this research was to determine the effect of profitability, liquidity, company size and company growth on Going Concern Audit Opinions. Research on going concern audit opinion on companies listed on the Indonesia Stock Exchange has been widely conducted, but there are still many differences in research results such as research from Setiawan and Suryono (2015) which proves that liquidity can have an influence on going concern audit opinion, in contrast to Melania research et all (2016) prove that liquidity has no significant effect on going concern audit opinion.
 Design / Methodology / Approach - This type of research uses Quantitative, the sample in this study uses objects in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2017 with a company sample of 126 and an observation period of 4 years so that the total number of samples in this study as many as 504.
 Findings - The results show that profitability influences going concern audit opinion, liquidity affects going concern audit opinion, company size influences going concern audit opinion, company growth does not affect going concern audit opinion and Simultaneously profitability, liquidity, company size and growth the company influences the going concern audit opinion.
 Research Limits - The scope covers information about profitability, liquidity, company size, company growth, and going concern audit opinion. And use manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017.
 Implications - Investors and prospective investors in investing should pay attention to the company's financial condition, especially related to business continuity in order to make the right investment decisions.
 Originality / Value - Research on going concern audit opinion on companies listed on the Indonesia Stock Exchange has been widely conducted, but there are still many differences in research results. Diverse research results may be due to differences in the nature of the independent variables and the dependent variable under study or differences in the observation period

This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2019. We used the purposive sampling method to choose the samples from the population. In the end, we got 124 samples. The data were obtained from www.idx.co.id. and other related websites. The study results show that audit delay, opinion shopping, leverage, and company size do not affect GC opinion. But, financial distress has a positive effect on GC opinion. These results give the knowledge about the factors that affect going concern audit opinion. Auditors as individuals who have independence are expected to be careful in issuing going-concern audit opinions. They should consider the factors that may affect their decision.

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.
 

This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure, and auditors' reputation on going concern audit opinion. This Research uses a quantitative method with a correlational approach. The subjects of this study are infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The number of samples used was 95 from infrastructure, utilities, and transportation companies in the 2014-2018 period obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study indicate that financial distress significantly influences going concern audit opinions, meaning that companies experiencing difficulty in the flow of funds have a greater chance of receiving going concern audit opinions. Second, audit client tenure and the auditor’s reputation do not significantly influence on going concern in audit opinion. Third, opinion shopping weakens the influence of financial distress on going concern audit opinion, meaning opinion shopping cannot help companies that are indicated financial distress in avoiding going concern with audit opinion. Fourth, opinion shopping does not moderate the influence of Audit client tenure and auditor’s reputation on going concern audit opinion.

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. “This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision”. This study aims to determine the effect of financial distress, debt default, and company size on going concern audit opinion. This research uses quantitative research methods. This research data uses secondary data through documentation and literature studies. “The population in this study are property companies listed on the Indonesia Stock Exchange in 2016 – 2018. “The sample in this study amounted to 171 observational data from 57 companies selected using the purposive sampling method”The analysis used in this study is logistic regression analysis at the 5% significance level. “The results of hypothesis testing show that financial distress and company size do not affect going concern audit opinion, while debt default has a significant positive effect on going concern audit opinion”. Keywords: Going concern Audit Opinion, Financial distress, Debt default, Firm Size DOI: 10.7176/RJFA/11-18-03 Publication date: September 30 th 2020

The study aimed to determine and analyze the effect of financial distress, firm size, profitability, cash flow ratio, leverage, and environmental performance on going concern audit opinion. The research object is the agriculture sector company listed on the Indonesia Stock Exchange (IDX). The population in this study were all companies listed in the agricultural sector on the Indonesia Stock Exchange for the 2013-2019 period. The total population in this study was 21 companies. The method used in determining the sample using the purposive sampling technique. The sample in the study was 17 companies with 119 data analyzed. The study used secondary data and used multivariate analysis. The results of this research state that financial distress, profitability, cash flow ratio, environmental performance do not affect the acceptance of going concern audit opinion. The firm size has a negative effect on the acceptance of going concern audit opinions. In contrast, leverage positively affects the acceptance of going concern audit opinions in the agriculture sector listed on the Indonesia Stock Exchange (IDX) for 2013-2019. Keywords: financial distress, firm size, profitability, flow ratio cash, leverage, going concern audit opinion.

This research aims to analyze the influence of audit quality, financial conditions, and good corporate governance mechanisms on going concern audit opinions with company size as a moderating variable in property & real estate subsector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this research is 80 property & real estate companies registered on the IDX in 2017-2021. The technique used was purposive sampling, the sample from this research was 18 companies. This research uses a method with a quantitative approach, namely analyzing data using logistic regression and processing it using IBM SPSS Statistics 25 software. The results obtained in this research are that audit quality has no effect on going concern audit opinion, financial conditions have a significant effect on going concern audit opinion. concern, good corporate governance mechanisms have no significant effect on going concern audit opinion, company size does not moderate the relationship between audit quality and going concern audit opinion, company size moderates the relationship between financial condition and going concern audit opinion, and company size does not moderate the relationship between mechanisms good corporate governance on going concern audit opinion.

The going concern audit opinion shows the auditor's doubts about the business continuity of the company. This study aims to analyze the effect of financial condition, company size, company growth, auditor client tenure and previous year's audit opinion on the acceptance of going concern audit opinion. This research is a type of associative quantitative research. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange as many as 162 companies and using purposive sampling technique in determining a sample of 108 manufacturing companies. The data collection technique used is the documentation technique and the data analysis technique used by SPSS windows version 23 software. The results show that simultaneously, the variables of financial condition, company size, company growth, auditor client tenure and previous year's audit opinion affect the acceptance of audit opinions. going concern. However, partially the company growth variable and auditor client tenure have no effect on the going concern audit opinion acceptance, while the financial condition variable, company size and the previous year's audit opinion affect the going concern audit opinion acceptance.

This research aims to obtain empirical evidence about the influence of disclosure, profitability, leverage and financial distress on the going concern audit opinion In Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative research. This research uses the purposive sampling method, so that the sample obtained is 28 companies with observation for 5 years, and obtained observation data of 140 observation participants. The hypothesis in this study was tested using a logistic regression test using the SPSS program version 26. The results of this research show that disclosure, profitability, leverage, and financial distress do not affect the going concern audit opinion. These results provide insight into the various factors that influence going concern audit opinions. Auditors are expected to act independently and carefully when providing going concern audit opinion. They need to consider various factors that may influence their decision. Keywords: Disclosure, Profitability, Leverage, Financial Distress, Going Concern Audit Opinion.

This research aims to determine the influence of Sustainability Reporting Disclosure Index and Financial Distress on the acceptance of Going Concern Audit Opinions in Energy Companies Listed on the Indonesia Stock Exchange in 2021-2022. The dependent variable of this research is Going Concern Audit Opinion, while the independent variables are Sustainability Reporting Disclosure Index and Financial Distress as well as the control variables Company Size, Leverage and Profitability. The population in this study was 95 Energy Sector companies registered on the IDX for the 2021-2022 period. This research sample consisted of 51 companies selected using purposive sampling techniques, with an observation period of 2 years, resulting in 102 company data. Data analysis uses multiple linear regression analysis using E-views 12. The results of the research show that partially the Sustainability Reporting Disclosure Index has no effect and is not significant on the Going Concern Audit Opinion and Financial Distress has a negative and significant effect on the Going Concern Audit Opinion. Meanwhile, simultaneously the Sustainability Reporting Disclosure Index and Financial Distress have a positive and significant effect on the Going Concern Audit Opinion

This study aims to examine the effect of financial conditions, company growth, and company size on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange. Issuing a going concern audit opinion is very useful for users of financial statements to make the right investment decisions, because when an investor wants to make an investment he needs to know the financial condition of the company itself, especially concerning the survival of the company. This study uses a combination method, namely a combination of qualitative and quantitative. This study also uses secondary data, with documentation data collection techniques. The population in this study is 26 manufacturing companies listed on the (IDX). Researchers used non-probability sampling method. Data were tested using descriptive statistical tests, classical assumption tests, logistic regression analysis, regression model feasibility tests, overall model tests, hypothesis testing, and the coefficient of determination. The results of this study are as follows: 1) Simultaneously Financial Condition, Company Growth, and Company Size have a significant effect on Going concern Audit Opinion 2) Partially Financial Condition has a significant effect on Going concern Audit Opinion. 3) Partially, company growth has a significant effect on going concern audit opinion. 4) Partially, company size has no significant effect on going concern audit opinion. So that future researchers can use other variables besides those that the researchers examined, in order to realize even better research.

This study aims to prove whether the previous audit opinion, financial distress, and auditor Switching on going concern audit opinion. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. Samples were obtained by purposive sampling method. The number of samples obtained is 43 companies. The data analysis technique used is the Wald test. Based on the results of the study, it is known that the previous audit opinion has no effect on the going concern audit opinion. Financial distress has a negative effect on going concern audit opinion. Auditor Switching has a positive effect on going concern audit opinion. The theoretical implication of this research is as an additional reference for further research related to going concern audit opinion and agency theory.
 Keywords : Going Concern Audit; Previous Audit Opinion; Financial distress; Auditor Switching.

This study aims to examine the effect of audit quality, previous year's audit opinion, audit tenure, company size, liquidity and leverage on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study amounted to 228 companies. The sampling technique used purposive sampling to obtain 141 company samples with 423 observations. This study is a quantitative study using secondary data collected using documentation and literature study techniques obtained through the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of each company which was processed using logistic regression analysis using SPSS 26. The results of the study indicate that the audit quality variable, the previous year's audit opinion variable, and the company size variable do not affect the going concern audit opinion. The audit tenure variable has a negative effect on the going concern audit opinion. While the liquidity variable and the leverage variable have a positive effect on the going concern audit opinion. Keywords: Going Concern Audit Opinion, Audit Quality, Previous Year's Audit Opinion, Company Size, Audit Tenure, Liquidity, Leverage

This study aims to analyze the influence of financial distress, opinion shopping, debt default, and audit tenure on the acceptance of the going concern audit opinion in non-financial service sector companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The data used is secondary data obtained from annual financial reports and independent auditor reports. This research employs logistic regression to examine the relationship between the independent and dependent variables. The results show that debt default positively and significantly impacts the acceptance of the going concern audit opinion. However, financial distress, opinion shopping, and audit tenure do not significantly affect the acceptance of the going concern audit opinion. These findings highlight the importance of debt default in auditors' company continuity assessments. At the same time, other factors such as financial distress and audit tenure may not significantly influence the outcome. This study provides insights for auditors and companies in understanding the factors affecting the acceptance of the going concern audit opinion, especially in the post-pandemic context. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, opinion shopping, debt default, dan audit tenure terhadap penerimaan opini audit going concern pada perusahaan sektor jasa non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan auditor independen. Penelitian ini menggunakan metode regresi logistik untuk menguji hubungan antara variabel-variabel independen dan dependen. Hasil penelitian menunjukkan bahwa debt default berpengaruh positif dan signifikan terhadap penerimaan opini audit going concern. Namun, variabel financial distress, opinion shopping, dan audit tenure tidak menunjukkan pengaruh signifikan terhadap penerimaan opini audit going concern. Temuan ini menegaskan pentingnya debt default dalam penilaian auditor terhadap keberlangsungan hidup perusahaan, sedangkan faktor-faktor lain seperti financial distress dan audit tenure tidak memberikan dampak yang signifikan. Penelitian ini memberikan wawasan bagi para auditor dan perusahaan dalam memahami faktor-faktor yang mempengaruhi penerimaan opini audit going concern, khususnya dalam kondisi pasca-pandemi.