Previous Audit Opinion Research Articles

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.

The Influence of Audit Quality, Company Financial Condition, Previous Year's Audit Opinion, Company Growth on Acceptance of Going Concern Audit Opinion in Companies Listed on the IDX

The responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also on assessing 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 an investment decision. The research's goals were to examine the effect of the audit opinion received in the quality of the audit, financial condition of the company, previous years against the acceptance and the company's growth of a going concern opinion. The samples of this research were the companies that suffered losses three years in a row and were listed on the Indonesian Stock Exchange (ISE) from 2011 to 2013. The hypotheses were tested using a logistic regression method. The results of this research showed that the quality of audits and previous audit opinions had a significant effect, but the financial variables and growth companies weren't significantly influenced by going concern opinions.

OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN PENERIMAAN OPINI AUDIT

The company need an audit opinion to be able to validate the accountability of the company's financial statements to users, so as to be able to produce the right decisions. Therefore, this research aimed to determine the effect of the previous year's audit opinion and the company's growth on the receipt of this year's audit opinion. This research used quantitative data taken from the financial reports of companies listed on the IDX for 2020-2021. It was found that there were 35 companies as a population that entered the trade, service and investment sectors, especially in the tourism, hotel and restaurant sub-sectors. The data collection process founded that there were 27 companies in 2020 that could be processed as samples, while in 2021 there were 29 sample companies. This study used descriptive analysis techniques and correlational inferential statistics. The results of the observations shown that the previous audit opinion had a significant effect on this year's audit opinion. The findings on the company's growth illustrated the absence of a significant influence on the receipt of audit opinions this year. The conclusion that could be drawn from this study was that the auditor in providing an opinion was influenced by the opinion of the previous year, but not influenced by the growth of the company.

Pengaruh Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, Debt Default dan Opinion Shopping Terhadap Opini Audit Going Concern

The purpose of this research is to see how company size, previous audit opinion, debt default, and opinion shopping affect going concern audit opinion. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2019. This is quantitative research. Secondary data in the form of financial reports obtained from the IDX website is used in this study. Logistic regression analysis method was used in this study with the help of SPSS Ver.26.0. The number of service companies in manufacturing companies studied in this study were 27, with an observation period of 5 years. The number of random samples for investigation was 135 annual financial statements, as determined by a special random sampling procedure.

Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern

The auditor's responsibility in identifying the ability to maintain his client's business in the long term is an issue that is rarely revealed because fraudulent practices are still being found in the field. The purpose of this research is to empirically prove the effect of financial distress, company size, KAP reputation, previous audit opinion on “going concern” audit opinion. The research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The research sample amounted to 46 samples of companies using purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that financial distress did not have a positive effect on the “going concern” audit opinion, company size and reputation of the public accounting firm (KAP) had a negative effect on the “going concern” audit opinion. While the previous audit opinion has a positive effect on the "going concern" audit opinion.
 Keywords: Going Concern; Financial Distress; Size; KAP Reputation; Previous Audit Opinions.

The Effect of Company Size, Company Profitability, Previous Audit Opinion, and Kap Size as A Determiner of Going Concern Audit Opinions (Empirical Study on Non-Financial Services Companies Listed on The Indonesia Stock Exchange)

The study aims to determine the effect of firm size on the acceptance of going concern audit opinion, the effect of corporate profitability on the acceptance of going concern audit opinion, the effect of previous year's audit opinion on the acceptance of going concern audit opinion, the effect of accounting firm size on the acceptance of going concern audit opinion, and the simultaneous influence of company size, company profitability, previous year audit opinion, and accounting firm size on the acceptance of going concern audit opinion. The research method used in this research is a hypothetico-deductive method which is a systematic approach and valuable to produce knowledge to solve fundamental and managerial problems. Initially, the researcher determined the theme or problem area. Furthermore, the researcher identified a problem formula. Based on theories and previous research, the researcher made the hypothesis to be tested. This study focused on non-financial service companies listed on the Indonesia Stock Exchange. The results of the partial test show that there is no significant influence of firm size ongoing concern opinion, there is the significant influence of profitability ongoing concern opinion, there is the significant influence of previous audit opinion of with going concern opinion, and there is no significant influence of accounting firm size ongoing concern opinion. The simultaneous testing result indicates that the firm size, the company profitability, the previous year's audit opinion, and the size of the accounting firm influence the acceptance of going concern audit opinion.

The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions

The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.

Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern

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.

The Influence of Previous Audit Opinion, Audit Tenure and Liquidity toward Going Concern Opinion in Manufacturing Companies for the Period of 2015-2017

Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern Opinion in manufacturing companies listed in IDX form years 2015 until 2017. The population of this research is 156 with total of sample are 37 manufacturing companies. The research of data using descriptive statistic and logistic regression analysis method. The result shows that Previous Audit Opinion and Liquidity have significant influence toward Going Concern Opinion and Audit Tenure does not have significant influence toward Going Concern Opinion.

Empirical Study on the Informative Value of the Accounting Data Provided by the Companies Quoted in the Bucharest Stock Exchange

The present paper aims to analyze, by reporting to the data provided by the financial markets, the degree of relevance of the information provided by Romanian companies through their financial statements. This approach implies studying the influence of the reputation of the companies that perform the auditing of the annual statements, of the impact of the previously expressed audit opinion, as well as of the effect of the maturation of the Romanian stock market. The results show the existence of a low intensity of the connection between the accounting information and that generated by the stock market, which points to a limited impact of the data provided by the financial statements on the investment decisions. It is possible to notice, however, a superior level of the analyzed correlation, both in the case of auditing the synthesis documents by consecrated companies, and in the conditions of expressing a previous audit opinion, with certain reserves. In dynamics, it is possible to see a development of the dependencies established between the two information sources, which can be explained through the maturation process of the Romanian capital market.