Acceptance Of Going Concern Audit Opinion Research Articles

Influence of Company Finances on Receiving Going Concern Audit Opinions

This study aims to determine the effect of the company's financial condition on the acceptance of going concern audit opinions in mining sector companies listed on the IDX in 2016 – 2020. The research method used in this study is a descriptive method with a quantitative approach. The population used in this study are mining companies listed on the IDX in 2016 – 2020, totaling 49 companies. The sampling technique used was purposive sampling, totaling 24 companies based on predetermined criteria. The data used in this study is secondary data in the form of the company's annual report. The results of the analysis of this study are (1) the company's financial condition has a negative effect on acceptance of going-concern audit opinion with a significant level of 0.001 <0.005, (2) the results of data processing through logistic regression show Y = -1.035 - 1.147, which means that if the financial condition is increased by one - unit, the going concern audit opinion value will likely decrease by -1.147.

Does Audit Lag Become a Signal of Going-Concern Audit Opinion?

Going-concern opinion is an auditor's opinion based on the client's financial statements, which have financial problems. The company avoids this opinion because it will significantly affect the attitude of investors in the future. This study analyzes various factors that potentially affect the provision of going-concern audit opinions in Indonesia Stock Exchange (IDX) manufacturing companies during 2017-2019. They are audit tenure, company size, opinion shopping, and audit report lag. The results show that audit tenure, company size, and opinion shopping significantly negatively impact the acceptance of going-concern audit opinion. In contrast, audit report lag is not related to the acceptance of going-concern audit opinion. These research findings indicate that investors should not use the delay of financial statement issuance to the public as a benchmark for a company experiencing financial or operational problems.

The Effect of Audit Quality, Previous Year's Audit Opinion, And Company Growth on the Acceptance of Going Concern Audit Opinions

This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Food and Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Logistic Regression with SPSS 23. The results of this study indicate that audit quality has an effect on the acceptance of going concern audit opinions. The previous year's audit opinion has an effect on the acceptance of going-concern audit opinion. Company growth has an effect on going concern audit acceptance.

PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.

Pengaruh Pergantian Auditor, Fee Auditor, Dan Kepemilikan Asing Terhadap Penerimaan Opini Audit Going Concern Dengan Spesialisasi Auditor Sebagai Variabel Moderasi

Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh Auditor Switching, Biaya Auditor dan Kepemilikan Asing terhadap Penerimaan Opini Going concern dengan Spesialisasi Auditor sebagai Variabel Moderating. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2014 dan 2017. Sampel dalam penelitian ini dipilih dengan metode purposive sampling dengan 40 perusahaan yang memenuhi kriteria. Pengujian dilakukan dengan menggunakan analisis regresi logistik. Hasil penelitian ini menyatakan bahwa penggantian auditor dan biaya auditor tidak mempengaruhi penerimaan opini audit going concern. Sedangkan variabel kepemilikan asing berpengaruh negatif terhadap penerimaan opini audit going concern. Selain itu, hasil penelitian ini juga menyatakan bahwa spesialisasi auditor tidak melemahkan pengaruh negatif dari pergantian auditor pada penerimaan opini audit going concern. Akan tetapi, memperkuat efek positif biaya auditor terhadap penerimaan opini audit going concern dan melemahkan pengaruh negatif kepemilikan asing pada penerimaan opini audit going concern.

The Effect of Financial Distress, Debt Default and Audit Tenure on Going Concern Opinion

One of the accounting assumptions is going concern. Going concern is how company can survive in long time business operation. Going concern becomes very crucial for users of financial statements, namely investors and creditors. If the company in which the investor invests funds and the creditors lend their funds is bankrupt, then the investment and credit lent are in vain and the investor and creditor suffer losses. This study aims to examine the effect of financial distress, debt default, and audit tenure on the acceptance of going concern audit opinion in the period 2014-2018. This study uses secondary data from manufacturing companies financial report which listed in Indonesian Stock Exchange, using purposive sampling method, we obtained 28 companies that are feasible, so that the sample from the study amounted to 140 samples. Statistical tests were performed using SPSS version 24.0 using logistic regression analysis. The results of this study show that financial distress variables have a significant negative effect while debt default and audit tenure have a positive effect on the acceptance of going-concern audit opinion.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.

The Influence of Company Growth, Profitability, Audit Tenure, and Size of Public Accounting Firms on the Acceptance of Going Concern Audit Opinions

This study aims to obtain empirical evidence regarding the effect of company growth, profitability, audit tenure, and the size of the public accounting firm on the acceptance of going-concern audit opinion. The population in this study is audited financial statements in the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The determination of the sample was done using purposive sampling with a total sample of 43 companies over a period of 4 consecutive years of observation so that the total sample was 172. The data of this study used SPSS version 25 with descriptive statistical tests, logistic regression tests. The results of the research that has been processed show that the significant value of company growth proxied using PP (sales growth) is 0.314, the significant value of profitability that is proxied using ROA is 0.001, the significant value of audit tenure is proxied using AT, which is 0.034 and the proximate KAP size is proxied use UKAP which is 0.977. The results showed that the growth of the company and the size of the public accounting firm did not significantly influence the acceptance of the going concern audit opinion while profitability and audit tenure had a significant effect on the acceptance of the going-concern audit opinion.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion