Opini Audit Going Concern Dan Faktor-Faktor Yang Mempengaruhinya

Abstract

Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits.
 This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques.
 The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.

Impacts of Company Financial Performance and Auditor Switching on Going Concern Audit Opinion

“…This proves that changing the auditor will not change the auditor's own opinion because each auditor has a responsibility and is independent. The results of this review are in accordance with research directed by Setiadamayanthi & Wirakusuma [31], as well as Sunarwijaya & Arizona [19] where the aftereffects of his exploration show that Auditor Switching has no effect on going concern review assessment.…”

Pengaruh Kinerja Keuangan Dan Mekanisme Good Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia

“…Faktor pertama yang memengaruhi perusahaan dalam melakukan pengungkapan sustainability report adalah kinerja keuangan. Kinerja keuangan adalah representasi kondisi finansial suatu perusahaan yang diukur melalui alat analisis keuangan, yang menggambarkan prestasi kerja perusahaan selama periode waktu tertentu dan mengindikasikan apakah kondisi perusahaan tersebut baik atau buruk (Komang Suarjana et al, 2021). Keadaan ini didokumentasikan dan diringkas menjadi informasi yang dapat digunakan untuk memberi tahu pihak yang berkepentingan di perusahaan (Hogiantoro et al, 2022).…”

The Effect of Debt Default, Activity Ratio, and Bankruptcy Prediction on Going Concern Audit Opinion (Study on Companies in the Retail Trade Subsector Listed on the IDX in 2016 – 2020))

“…Proceedings of the 3 rd Asia Pacific International Conference on Industrial Engineering and Operations Management, Johor Bahru, Malaysia, September 13-15, 2022 determining the provision of a going concern audit opinion is the consideration of the company's operating results, affected economic conditions, the company's ability to pay off its obligations (debt), and future liquidity needs (Rakatenda & Putra, 2016). The issuance of a going concern opinion negatively affects the company because it can lead to a decrease in stock prices, difficulties in increasing loan capital, and distrust of investors, creditors, customers, and employees towards company management (Wahasusmiah et al, 2019).…”