Going-concern Audit Opinion Research Articles

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Solvabilitas terhadap Opini Audit Going Concern

Purpose: This study aims to analyze the effect of profitability, liquidity, company size, and solvability on going concern audit opinions Methodology: This research was conducted in the energy sector recorded on the Indonesia Stock Exchange for the 2018-2022 period. This study used the purposive sampling method, with samples obtained from as many as 55 companies. The analysis technique used in this study was logistic regression analysis with the analytical tool IBM SPSS ver. 22. Results: The results of this study show that profitability negatively affects going-concern audit opinion, and solvency has a positive effect on going-concern audit opinion. Meanwhile, liquidity variables and company size do not affect going-concern audit opinions. Limitations: The limitations of this study are that it only uses four variables: the object of research is limited to using energy sector companies, the period used is five years, and time, distance, and cost are limited. Contribution: This research is useful as information material and as a consideration for investors when making decisions to invest in a company. This study was conducted to examine variables that can influence going-concern audit opinions, thus assisting management in identifying risks and taking necessary actions to improve company operations.

Pengaruh Audit Tenure, Debt Default tehadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

This study aims to find out how tenure and debt default audits affect going-concern audit opinions. This research focuses on manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. The purposive sampling method was used to select the sample in this study, namely 49 companies. Based on the process of data collection, data processing and data testing, the overall summary of the results of the research is presented from the interpretation of the data, namely the tenure audit variable positively influences acceptance of going-concern opinions but is not significant so that it is stated that tenure audits do not influence acceptance of going-concern opinions. concern. Meanwhile, the debt default variable has a positive and significant effect so that it can be stated that debt default has an influence on receiving a going concern opinion.

OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN LEVERAGE, KOMISARIS INDEPENDEN, MODEL PREDIKSI KEBANGKRUTAN, DAN OPINI AUDIT TAHUN SEBELUMNYA

This study aims to analyze the factors that influence going concern audit acceptance. The independent variables used in this study are independent commissioners, leverage, bankruptcy prediction models, and previous year's audit opinion, while the dependent variable is the acceptance of going-concern audit opinions. The population in this study are manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2016-2020. This research is quantitative by using purposive sampling method to determine the sample used in the author's research. Based on the purposive sampling method that has been used, the samples obtained were 38 companies. The analytical method used to test the effect of the independent variable on the dependent variable is logistic regression. The results of this study show that the independent variables of the bankruptcy prediction model have a negative effect on the acceptance of going-concern audit opinions and the previous year's audit opinions have a positive effect on the acceptance of going-concern audit opinions, while the independent variables of independent commissioners and leverage do not affect the acceptance of going-concern audit opinions

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 AUDIT LAG, AUDITOR’S REPUTATION, COMPANY SIZE, AND COMPANY GROWTH ON GOING-CONCERN AUDIT OPINION

The purpose of this study is to test and demonstrate empirically the effects of audit lag, auditor’s reputation, company size, and company growth on going-concern audit opinion. This study is a quantitative study with secondary data sources. The population of this study includes 58 mining companies registered on the IDX in 2017-2021. The samples consist of 25 companies which were selected through a purposive sampling technique. The hypothesis was tested using logistic regression analysis with the IBM SPSS 25 application. According to the logistic regression test, audit lag and company size have a positive impact on going-concern audit opinion. However, neither auditor reputation nor company growth has any effect on going-concern audit opinion.

Pengaruh Kualitas Audit, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020)

This study aims to examine the effect of audit quality and opinion shopping on acceptance of going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample consisted of 15 companies. The method used was purposive sampling, the number of observations was 193 manufacturing companies listed on the IDX for the 2017-2020 period. Annual report data obtained by indo-exchange file(IDX). In this research, the analytical method used is logistic statistics with SPSS Version 21 for windows software. The results of this study indicate that audit quality and opinion shopping have no partial effect on acceptance of going-concern audit opinions. The results of the omnibus test (f test) show that audit quality and opinion shopping simultaneously influence acceptance of going-concern audit opinions.

The Influence of Internal Factors on Going Concern Audit Opinions: Study of Industrial Companies on the Indonesia Stock Exchangee

This research discusses the influence of independent commissioners, managerial ownership, and audit quality on accepting going-concern audit opinions. This research aims to determine the impact of independent commissioners, managerial ownership, and audit quality on the acceptance of going-concern audit opinions. The method used in this research is quantitative, and the data used is secondary data. The sampling technique was carried out using purposive sampling by considering specific criteria determined by the researcher. The population used in this research is industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period, data processing uses e-views 12 version. Based on the research results, it can be concluded that independent commissioner and managerial ownership variables influence the acceptance of going concern audit opinions. Meanwhile, audit quality does not affect the acceptance of going-concern audit opinions.

Analysis of the Influence of Company Growth, Profitability, Debt Default, Managerial Ownership, and Institutional Ownership on the Acceptance of Going Concern Audit Opinions in Manufactured Companies Listed on the IDX 2019-2021

This research aims to determine the influence of company growth, profitability, debt default, managerial ownership, and institutional ownership on the acceptance of going concern audit opinions in manufacturing companies on the IDX in 2019 - 2021. This research was conducted based on the phenomenon that there are still companies with financial and non-financial problems that cause doubts about the company's ability to maintain its survival so that it receives a going concern audit opinion. The sampling technique used was the purposive sampling method, where a final sample of 167 companies was obtained with observations for three years for a total of 501 observation samples. The analysis technique used is Logistic Regression Analysis using the SPSS 24 program. This research shows that company growth, managerial ownership, and institutional ownership have a significant negative effect on the acceptance of going concern audit opinions, and debt default has a significant positive effect on the acceptance of going concern audit opinions. Meanwhile, profitability does not significantly affect the acceptance of going-concern audit opinions. Keywords: going concern audit opinion, company growth, profitability, debt default, managerial ownership, institutional ownership.

FINANCIAL DISTRESS AND OTHER FINANCIAL CONDITIONS ON GOING CONCERN AUDIT OPINIONS

This study aims to examine the effect of Financial Distress, Leverage, Solvency, Profitability and Liquidity on Going Concern Audit Opinions. This research uses company data listed on the IDX and consistently enters the group of manufacturing companies from 2019-2021. This study uses a logistic regression analysis tool using SPSS to answer the proposed hypothesis. The results showed that Financial distress had an effect on going-concern audit opinion, Leverage had no effect on going-concern audit opinion, Solvability had no effect on going-concern audit opinion, Profitability had no effect on going-concern audit opinion, Liquidity had no effect on going-concern audit opinion

The Influence of Leverage, Debt Default, Company Size, and the Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions

This study investigates the factors influencing the acceptance of going concern audit opinions, focusing on leverage, debt default, company size, and the preceding year's audit opinion. The research is based on the financial reports of 38 manufacturing companies listed on the Indonesia Stock Exchange (BEI), spanning a period of 5 years. Employing a purposive sampling method, logistic regression analysis is applied to assess the impact of these variables. The findings for the period 2017-2021 indicate that debt default, company size, and the previous year's audit opinion play a significant role in influencing the acceptance of going concern audit opinions. However, leverage does not exhibit a statistically significant effect on the acceptance of such opinions during this period. Contrastingly, the results for the years 2020-2021 reveal that the previous year's audit opinion is the sole influential factor affecting the acceptance of going-concern audit opinions. Leverage, debt default, and company size do not demonstrate a significant impact on the acceptance of going concern audit opinions during this specific timeframe. This research contributes valuable insights into the dynamics shaping the acceptance of going concern audit opinions, shedding light on the nuanced interplay of financial variables within the context of manufacturing companies listed on the Indonesia Stock Exchange.

Analisis Faktor-Faktor yang Mempengaruhi Audit Going Concern Pada Perusahaan Manufaktur Periode 2018-2020

This research was conducted to examine the effect of audit quality, liquidity, profitability, growth, firm size, and previous year's audit opinion on the formation of going concern audit opinions on manufacturing sector that listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses logistic regression analysis supported by SPSS software (Statistical Product and Service Solution) 25 program for Windows and Microsoft Excel 2019. The results show that audit quality, liquidity, profitability, growth and firm size have no effect on the formation of a going audit opinion. concern. While, the previous years audit opinion had a positive effect on the formation of a going-concern audit opinion.

Determinants of going-concern audit opinion

This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag. The sample of this study consisted of 16 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period of 2019-2022. The research findings indicate that the previous year’s audit opinion had a positive and significant influence on going-concern audit opinion. Profitability, liquidity, leverage, KAP reputation, and audit lag did not have any influence on going-concern audit opinion.

Determinan Penerimaan Opini Audit Going Concern (GCAO):

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion.
 Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping

LIQUIDITY, PROFITABILITY, SOLVENCY AND GOING CONCERN AUDIT OPINION ACCEPTANCE: THE ROLE OF FIRM SIZE AS A MODERATION

This study aims to analyze the effect of financial performance proxied by liquidity, profitability and solvency on acceptance of going concern audit opinions with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period and obtained 105 observational data. The data analysis method used in this study is logistic regression analysis and moderation regression analysis. The results showed that liquidity had no effect on acceptance of going-concern audit opinions, profitability had a negative effect on acceptance of going-concern audit opinions, solvency had a positive effect on going-concern audit opinions. Firm size is not able to strengthen the influence of liquidity and profitability on going concern audit opinions, while firm size is able to strengthen the influence of solvency on acceptance of going concern audit opinions.

Determinan Penerimaan Opini Audit Going Concern (OAGC):

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion.

THE EFFECT OF FINANCIAL CONDITIONS AND COMPANY SIZE ON THE GOING CONCERN AUDIT OPINION

This study aims to analyze the effect of financial condition and company size on going concern audit opinion. For the measurement proxy, the independent variable of the study, namely the company's financial condition, is measured by the Revised Altman Z-Score Model, while for company size it is measured by the natural logarithm of total assets. As for the dependent variable of the study, namely the going concern audit opinion measured by a dummy variable based on the financial statements presented by the company in accordance with the disclosure of a going concern audit opinion. The number of observations in this study were 245 observations taken from 49 companies in the mining sector with five years of observation. The sampling technique used was the purposive sampling method by taking samples from S&P Capital IQ for financial data for 2017-2021 which were then processed using STATA ver. 17. The result is empirical evidence that financial conditions have a negative effect on going-concern audit opinions, while company size has a positive effect on going-concern audit opinions. For the control variable, only auditor affiliation has an effect on going concern audit opinion with a negative relationship.

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.

The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable

This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.

PENGARUH KUALITAS AUDIT (UKURAN KAP), PROFITABILITAS, DAN UKURAN PERUSAHAAN (SIZE) TERHADAP OPINI AUDIT GOING CONCERN (OAGC) PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA TAHUN 2019-2021

The primary objective of this research is to explore the relationship between audit quality, profitability, firm size, and the issuance of going-concern audit opinions. To achieve this goal, a sample of 13 technology firms listed on the Indonesian Stock Exchange between 2019 to 2021 was collected using purposive sampling. The collected data was then analyzed using the logistic regression analysis method with the help of the SPSS application. The study found that neither audit quality nor profitability has a significant effect on the issuance of going-concern audit opinions. However, the research indicates that firm size plays a crucial role in determining the likelihood of receiving a going-concern audit opinion. In other words, larger companies are more likely to receive such opinions than smaller firms.

Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.