Financial and Non Financial Factors on Going-Concern Opinion

Junaidi, Junaidi; Triyatmi, Cahyanti Sih; Nurdiono, Nurdiono

doi:10.21512/tw.v13i2.659

Cited by 16 publications

(19 citation statements)

References 14 publications

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“…Based on the results of this study, it is natural that the audit opinion obtained by the government does not have a significant positive effect on the implementation of the Internet Financial Local Government Reporting in Indonesia. This study is not in line with Junaidi and Hartono (2010) and Sutopo et al (2017).…”

Section: The Effect Of the Audit Opinion On The Internet Financial Recontrasting

confidence: 79%

Key elements of local government transparency in new public governance

Yuniarta

Purnamawati

2020

Problems and Perspectives in Management

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Transparency is a challenge for public administration reforms for now and beyond towards modern and better governance. The economic crisis that occurred has led to a large erosion of public confidence in the effectiveness of government financial management. This study aims to analyze the key elements of local government transparency in new public governance. The research data was obtained through financial reports on local government websites. The sample selection technique used purposive judgment sampling and yielded a total of 262 local governments in Indonesia. The analytical method used is logistic regression analysis. The results showed that key elements, reflected by the local government size and local financial independence ratio, had a significant influence on the implementation of internet financial reporting, while audit opinions do not have a significant effect. This is due to changes in public perception of the quality of audit opinions provided by the Audit Board. This study emphasizes that local governments that receive a fair or unfair audit opinion cannot prove with certainty that the local government has performed good or poor financial management. Audit opinions obtained by local governments do not always facilitate the publication of financial statements on their official websites.

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Section: The Effect Of the Audit Opinion On The Internet Financial Recontrasting

confidence: 79%

Key elements of local government transparency in new public governance

Yuniarta

Purnamawati

2020

Problems and Perspectives in Management

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“…This is evidenced by research conducted by Adi and Mutmainah (2012) and Verdiana (2013) who said that the disclosure positively affect the going concern audit opinion. In contrast, Haroon et al (2009), Junaidi and Hartono (2010), and Aningdita (2013) in his research said that disclosure has a negative effect on going concern audit opinion. The higher the disclosure, the lower the company receives a going concern opinion.…”

Section: Introductionmentioning

confidence: 87%

“…However, this study contradicts the research of Adi and Mutmainnah (2012), Verdiana (2013) which states that the disclosure positively affects the going concern audit opinion. Ardiani, et al (2012), Junaidi & Jogiyanto (2010), and Haron, et al (2009), proved that the disclosure had an effect on the acceptance of going concern auditor's opinion. While Yaqin & Sari (2015), and Arsianto & Rahardjo (2013), proved that the disclosure has no effect.…”

Section: The Influence Of Disclosure On Acceptance Of Going Concern Amentioning

confidence: 97%

“…The auditor must be competence as well as the precise attitude it has, to see the disclosure made by the company as a consideration in expressing the company's viability. Ardiani, et al (2012), Junaidi & Jogiyanto (2010), and Haron, et al (2009), proved that the disclosure had an effect on the acceptance of going concern auditor's opinion. While Yaqin & Sari (2015), and Arsianto & Rahardjo (2013), proved that the disclosure has no effect.…”

Section: Introductionmentioning

confidence: 97%

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The Effect Of Financial Distress And Disclosure On Going Concern Opinion Of The Banking Company Listing In Indonesian Stock Exchange

Jamaluddin

2018

int.jour.sci.res.mana.

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This study aims to determine the effect of financial distress and disclosure to the going concern of banking companies listing on Indonesia Stock Exchange. Population of this research is all banking companies listed in Indonesian Stock Exchange. Sample in this research is 6 banking companies. The analysis method is logistic regression. The result of the research shows that financial distress has a negative effect on going-concern opinion, while disclosure negatively affect of going concern opinion on banking company listing in Indonesian Stock Exchange.

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“…Kekuatan prediksi dari model regresi dalam memerediksi probabilitas penerimaan variabel dependen dilakukan dengan menggunakan tabel klasifikasi. (Junaidi et al, 2012).…”

Section: X1 X2unclassified

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Dewi¹,

Latrini²

2018

E-Jurnal Akuntansi

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Going concern audit opinion is an audit opinion to evaluate entity’s ability in maintaining the entity’s going concern. The aim of this research is to an earn empirical evidence in regard to the effect of the financial distress and debt default on going concern audit opinion. The population on this research was conducted on companies listed in the Indonesian Stock Exchange in the period 2012-2016. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 190 financial statements data observations, which consist of 38 listed manufactured companies in the Indonesian Stock Exchange in period 2012-2016. The analysis technique used was logistic regression. Based on the results, it can be concluded that financial distress has negative effect on going concern audit opinion and debt default has positive effect on going concern audit opinion. Keywords: financial distress, debt default, and going concern audit opinion.

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Financial and Non Financial Factors on Going-Concern Opinion

Abstract: Company's ability to survive is a fundamental uncertainty faced in the preparation

Cited by 16 publications

References 14 publications

Key elements of local government transparency in new public governance

Key elements of local government transparency in new public governance

The Effect Of Financial Distress And Disclosure On Going Concern Opinion Of The Banking Company Listing In Indonesian Stock Exchange

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