Concern Audit Opinion Research Articles

The Impact of Solvency and Liquidity on Going Concern Audit Opinion

Purpose: This research aims to examine how a company's ability to meet its financial obligations and maintain adequate cash flows influences an auditor's assessment of going concern uncertainty for manufacturers listed on the Indonesia Stock Exchange.Method: A quantitative analysis of secondary data was performed using financial information from 228 randomly selected manufacturing firms traded on the Indonesia Stock Exchange. Logistic regression was used to analyze the effect of solvency metrics and liquidity ratios on going concern audit opinions.Findings: The study uncovered that both decreasing solvency and dwindling liquidity have a statistically significant negative correlation with avoiding a going concern flag. Lower ratios for meeting debt obligations and maintaining cash were associated with a higher likelihood of an auditor expressing doubt about a company's ability to continue as a going concern.Novelty: This research provides new insights into the role of solvency and liquidity in shaping auditors' decisions within the context of manufacturing companies in Indonesia, contributing to the broader literature on financial stability and audit practices in emerging markets.Implications: The study’s findings suggest that companies should prioritize maintaining strong solvency and liquidity positions to avoid receiving going concern audit opinions. For auditors, the research underscores the need to closely monitor these financial metrics when assessing a company’s ability to sustain operations, particularly in emerging economies like Indonesia.

Pengaruh Nilai Perusahaan, Konservatisme Terhadap Opini Audit Going Concern dan Kualitas Laba

Every entity has an obligation to provide financial reports to stakeholders. Auditors have an important role as intermediaries between stakeholders as users of financial reports and entities or companies as providers of financial reports. Going concern is the ability of a business unit to maintain its survival for a reasonable period of time, which is no more than one year from the date of the audited financial statements This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value has an effect on Earnings Quality, but Conservatism have not effect on Earnings Quality. Based on the results of this study, it shows that Firm Value has an effect on Opinion Audit Going Concern, but Conservatism have not effect on Opinion Audit Going Concern

PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN

This research aims to examine the influence of managerial ownership, company size, and auditor reputation on Going Concern Audit Opinions in Companies that are Members of the Jakarta Islamic Index 70 for the 2018-2022 Period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Logistic Regression Analysis using the e-views version 10 application and Microsoft Excel. The data collection technique in this research is a purposive sampling technique with 70 populations being the 19 company samples processed in this research. The research results show that simultaneously managerial ownership, company size and auditor reputation influence going concern audit opinion. Partially, managerial ownership and company size have no effect on going concern audit opinion, while auditor reputation has no effect on going concern audit opinion.

Pengaruh Reputasi KAP, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, dan Profitabilitas terhadap Opini Audit Going Concern

The purpose of this research is to get empirical evidence about the effect of public accounting firm reputation, company size, previous year audit opinion, and profitability to going concern audit opinion. The population in this research are based empirical studies on property and real estate companies listed in Indonesia Stock Exchange on period 2019 – 2023. The theory used in this research is agency theory and signaling theory. The method of determining sample in this research uses purposive sampling method with 44 sample property and real estate companies that have fulfilled the criteria. For this research using logistic regression analysis techniques and using statistical test tools SPSS version 22. The results of this research indicate that previous year audit opinion variable have a significant effect on the going concern audit opinion, while public accounting firm reputation, company size, and profitability variables have no effect on going concern audit opinion.

Pengaruh Financial Distress dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern: Studi Empiris pada Perusahaan Sektor Pertambangan Terdaftar di Bursa Efek Indonesia tahun 2018-2022

This study aims to examine the effect of financial distress, and opinion shopping on going concern audit opinion acceptance. The population in this study were all mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used is purposive sampling. The number of samples used in this study were 75 samples. Hypothesis testing is done by analyzing using data panel regression methods. The results showed that financial distress has a positive effect on going concern audit opinion acceptance, and opinion shopping has no effect on going concern audit opinion acceptance in mining sector companies listed on the Indonesia Stock Exchange in 2018- 2022.

PENGARUH KESULITAN KEUANGAN, KEGAGALAN HUTANG DAN MASA AUDIT TERHADAP OPINI AUDIT GOING CONCERN ( Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022 )

This research aims to find out and test how financial difficulties, debt failure and audit period influence going concern audit opinions on companies listed on the Indonesia Stock Exchange in 2021-2022. The population in this study amounted to 778 companies. The number of samples in this study was 53 samples. This research method uses quantitative methods. The data analysis method used in this research is logistic regression analysis as a data processing test tool. The results of the research analysis show that financial difficulties have an effect on going concern audit opinion, while debt failure and audit period have no effect on going concern audit opinion

Pengaruh Firm Size, Leverage, Audit Fee, Dan Audit Tenure Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Perbankan Terdaftar Bursa Efek Indonesia 2018-2022)

This study aim to examine the effect of Firm size, Leverage, Audit Fee, and Audit Tenure on going concern audit opinions. This research is a quantitative study with secondary data obtained from financial statements and audit reports of banking companies listed on the Indonesia Stock Exchange from 2018 until 2022. The sample of research is 30 banking companies that was carried out using a purposive sampling method and processed with IBM SPSS version 26. The analysis technique used is multiple linear regression. The results of study indicate that Firm Size has significant effect on going concern audit opinion, Leverage and Audit Fee have no significant effect on going concern audit opinion, and Audit Tenure has significant effect on going concern audit opinion.

Pengaruh Karakteristik Klien dan Kantor Akuntan Publik Terhadap Audit Delay di Indonesia

This study aims to study the audit delay phenomenon that occurs in trading, service and investment companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research uses quantitative methods. The type of data used is secondary data sourced from audited financial reports from 2018-2022. The sample in this study was taken from data on trading, service and investment sector companies listed on the IDX. The data analysis technique in this study uses multiple linear regression tests. The results of this study state that the going concern audit opinion variable has an effect on audit delay, while the solvency variable, company size, audit tenure, public accounting firm size, and KAP industry specialization have no effect on audit delay.

The Influence of Profitability, Liquidity, Solvency and Company Growth on Going Audit Opinion

This study aims to assess empirically the partial effect of Profitability, Liquidity, Solvability, and Growth of the Company on Going Concern Audit Opinion. This research is a type of quantitative research. Withdrawal of research hypotheses using the basis of Agency Theory, supported by previous studies that have variable similarities. Research Samples are 12 Mining Companies listed on the Indonesia Stock Exchange. Research variables include Profitability, Liquidity, Solvability, Company Growth and Going Concern Audit Opinion. The type of data used is secondary data from the collection of financial report documents. Using descriptive statistical techniques and assisted logistic regression SPSS 25.0 for data analysis. In addition, this study uses the feasibility test of the Regression model. The results showed that partially Profitability, Solvability and Company Growth had an effect on Going Concern Audit Opinion. While Leverage partially has a positive effect on Going Concern Audit Opinion. Based on the simultaneous test of KAP Reputation, Profitability, Leverage, Solvability, Leverage and Company Growth have a positive effect on Going Concern Audit Opinion. Determination, Profitability, Solvability and Sub -idiaries Growth is 26.6%. One suggestion that is given is that you need to add another variable that can complement the variable gab. So that it can produce 100% of Going Concern Audit Opinion indicators.

Determinasi Opini Audit Going Concern

Going concern audit opinion is an opinion issued by the auditor to the auditee to determine whether the company can maintain its survival. A going concern audit opinion represents a negative signal for the company’s survival. Therefore, if a company is declared as going concern, it means that the company is declared capable of maintaining its business continuity. The aim of this research is to determine the influence of the pervious year’s audit opinion, auditor reputation, company growth and profitability on going concern audit opinion. The objects in this research are mining companies listed on the Indonesia Stock Exchange in 2016-2022. This type of research is quantitative research in the form of secondary data sourced from each company’s website and through the official IDX website. The sample in this research is mining companies listed on the Indonesia Stock Exchange in 2016-2022. The data collection technique used side purposive, which then obtained a sample of 34 companies. In this research, logistic regression analysis was used to analyze research data. The result of the test showed that the previous year’s audit opinion had a significantly positive effect on going concern audit opinion. The auditor reputation and company growth don’t have a significant effect on going concern audit opinion. Meanwhile, profitability has a significant negative effect on going concern audit opinion.

The Effect of Financial Ratio, Company Size, Previous Audit Opinion, and Auditor's Reputation on Going Concern Audit Opinion on Mining Companies Listed on the Indonesia Stock Exchange 2014-2018

The Objective of this research is to examine and analyze the effect of financial ratios, company size, previous year's audit opinion, and auditor's reputation on going concern audit opinions on mining companies listed on the Indonesian stock exchange in 2014-2018. A total of 15 mining companies were studied in this study. The sample selection used purposive sampling method. Data were analyzed using logistic regression. The results obtained are simultaneously, liquidity, profitability ratios, leverage ratios, company size, previous year's audit opinion and auditor's reputation affect going concern audit opinions, while partially, liquidity ratios, profitability ratios, leverage ratios, company size and auditor's reputation s have no effect on going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion.

Going Concern Audit Opinion: Does it Depend on Disclosure and Previous Years’ Audit Opinion?

A going Concern Audit Opinion is an opinion given by an independent auditor to the auditee. This opinion contains the auditor's assessment regarding the company's sustainability. This opinion is one factor that becomes a consideration for management, creditors, investors, and other stakeholders in making decisions. The population in this study were all companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. The sample selection technique used purposive sampling, and 25 companies were obtained, so 50 samples were processed. Hypothesis testing uses multivariate analysis, namely logistic regression, with E-Views 10 software. This research aims to determine the effect of disclosure and the previous year's opinion on going concern audit opinion with opinion shopping as a moderating variable. This research found that disclosure did not affect the acceptance of going-concern audit opinions. Still, the previous year's opinion positively affected the acceptance of going-concern audit opinions. These results indicate that investors have to be careful in reading the audit opinion of the previous year regarding the company's going concern.

The effect of profitability, liquidity, solvency, and company growth on the acceptance of going concern audit opinions on consumer cyclicals companies listed on the IDX in 2019-2022

This study was conducted to obtain empirical evidence on the influence of profitability, liquidity, solvency, and company growth on the acceptance of going concern audit opinions on consumer cyclycals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The study was conducted with an associative quantitative approach. The type of data used is secondary data in the form of company financial statements obtained from the official IDX website. There were 64 samples taken by purposive sampling technique. This study used logistic regression analysis techniques. The results showed that the profitability, solvency and growth of the company partially did not affect the acceptance of the going concern audit opinion, while liquidity partially affected the acceptance of the going concern audit opinion and the profitability, liquidity, solvency, and growth of the company simultaneously affected the acceptance of the going concern audit opinion.

Pengaruh Profitabilitas, Debt Default, dan Reputasi KAP terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2019-2022

This study aims to provide empirical evidence regarding the effect of pprofitability, debt default, and audit reputation on going concern audit opinion. This research uses a quantitative approach with the type of causal research. The population in this study are companies in the property and real estate sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2019-2022. By using purposive sampling method obtained 192 samples. Profitability is measured by Return on Asset. Debt default is measured by dummy variables. Audit reputation is measured by dummy variables, and going concern audit opinion is measured using dummy variables. This study uses logistic regression analysis to test the proposed hypothesis. The research results show that profitability has a negative effect on going concern audit opinion, debt default and audit reputation have a significant effect on going concern audit opinion.

The Influence of Audit Quality, Financial Distress, Audit Tenure, Debt Default, and Audit Delay on Going Concern Audit Opinion

This research aims to examine the influence of Audit Quality, Financial Distress, Audit Tenure, Debt Default and Audit Delay on Going Concern Audit Opinions simultaneously and partially. This research is quantitative research. The population in this research is the Transportation and Logistics Sector Services companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period which have been audited totaling 36 companies. The sampling method was carried out using a purposive sampling method. The sample in this study was 17 companies over 5 years, so the total sample in this study was 85. The data analysis method used to test the hypothesis was descriptive statistics and logistic regression analysis using SPSS version 26 software. The results of this study indicate that Audit Quality, Financial Distress, Audit Tenure, Debt Default and Audit Delay simultaneously influence the Going Concern Audit Opinion. Meanwhile, partially Audit Quality and Audit Delay influence the Going Concern Audit Opinion. Financial Distress, Audit tenure, and Debt Default have no effect on Going Concern Audit Opinion.

PENGARUH REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI (STUDI EMPIRIS DILAKUKAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)

This study aims to analyze and provide empirical evidence of the influence of KAP reputation and previous year's audit opinion on going concern audit opinion with financial distress as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this research are property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 34 companies with observations for 5 years, a total of 170 research samples were obtained. The data analysis technique used is logistic regression using E-views version 9 software. Based on the results of the analysis, it is known that the KAP's reputation and the previous year's audit opinion simultaneously influence the going concern audit opinion. Partially, KAP's reputation has no effect on going concern audit opinion, while the previous year's audit opinion has an effect on going concern audit opinion. The results of logistic regression analysis (MRA) show that financial distress cannot moderate KAP reputation and the previous year's audit opinion on going concern audit opinion.

Pengaruh Profitabilitas dan Likuiditas terhadap Opini Audit Going Concern

This research aims to find out how Profitability and Liquidity influence Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The population in this study are manufacturing companies in the Consumer Goods Industry sector listed on the Indonesian Stock Exchange for the 2021–2023 period. Sampling was carried out using the Purposive Sampling method. The type of data used is secondary data. The results of this research show that the Profitability variable has a significant negative effect on the Going Concern Audit Opinion, while the Liquidity variable does not have a significant effect on the Going Concern Audit Opinion. However, the variables Profitability and Liquidity simultaneously have a significant effect on the Going Concern Audit Opinion.

Pengaruh Kondisi Keuangan, Kualitas Audit, Kepemilikan Institusional Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Subsektor Metal And Allied Products Tahun 2017-2021

This study aims to examine and analyze the effect of profitability on going concern audit opinions in Metal and Allied Products Sub-Sector Manufacturing companies in 2017-2021. The number of research samples is 13 manufacturing companies in the Metal and Allied Products sub-sector. Data analysis technique using logistic regression analysis. The results showed that financial condition and audit quality had a significant negative effect on going concern audit opinion. Institutional ownership and profitability have no significant positive effect on going concern audit opinion. Financial condition, audit quality, institutional ownership, and profitability have a significant effect on going concern audit opinion.

Factors that Influence Auditor Switching in Banks Listed on the BEI

The aim of this research is to examine the impact of going concern audit opinion, financial distress, company complexity, institutional ownership, and company size on auditor switching. And in this research we also added a moderating variable, namely audit fees, to test the role of audit fees in moderating the relationship between factors that influence auditor switching. This research focuses on bank companies listed on the Indonesia Stock Exchange in 2019-2022. The data collection technique uses a purposive sampling method with a total of 164 data, taken from 41 banks listed on the Indonesia Stock Exchange. This research uses multiple linear regression analysis techniques and interaction tests or MRA (Moderated Regression Analysis). This calculation analysis was carried out with the help of SPSS software. The research results show that going concern audit opinion has a positive effect on auditor switching, while company complexity has a negative effect on auditor switching. However, factors such as financial distress, institutional ownership and company size have no influence on auditor change. Apart from that, the size of the audit fee does not moderate the relationship between the factors that influence a company's decision to change auditors.

Investigating Factors Affecting the Investors� Intention to Accept Cryptocurrency Investment in Malaysia

Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally. This issue motivated this study – (i) to investigate the effect of selected auditor characteristics in terms of specialization, tenure, and fee on GC opinion issuance and (ii) to examine the moderating effect of management’s, family’s, and institution’s influence on the relationship between auditor characteristics and GC opinion issuance. The study involves 644 Malaysian financially distressed listed companies in the period 2006 to 2012. The results of a panel logistic regression analysis show that auditor characteristics have no relationship with GC opinion issuance. Influential management - measured as the level of their ownership - can dampen the positive relationship between auditor specialization and auditor tenure with GC opinion issuance. The presence of an influential family, on the other hand, can strengthen the positive relationship between auditor tenure and GC opinion. No evidence about an influential institution’s impact on the GC opinion process could be found. In conclusion, while auditor characteristics do not affect the possibility of a GC opinion issuance, pressure imposed by influential management and family on the auditor during the audit opinion decision process does have an impact