Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern

Amami, Izzatul; Triani, Ni Nyoman Alit

doi:10.26740/akunesa.v10n1.p46-56

Cited by 8 publications

(13 citation statements)

References 11 publications

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“…Businesses with a positive increase in assets accompanied by growth in operating performance results will increase the company's value and are a sign that the company is unlikely to file for bankruptcy soon (Achmad & Amanah, 2012). The study conducted by Miverna et al (2022), Putra et al (2021), and Amami & Triani (2021) prove that the size of a company has a positive impact on receiving goingconcern opinions.…”

Section: Company Sizementioning

confidence: 95%

Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia

Hartanto,

Prajanto,

Nurcahyono

2023

MAKSIMUM

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This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and audit quality. Profitability will be measured with Return on Asset, Liquidity with Current Ratio, Solvency with Debt to Asset Ratio, and Firm Size with Logaritma Natural of Total Assets. The data used in this study is secondary data. The mining businesses listed on the Indonesia Stock Exchange (IDX) in 2019–2021 comprise the study's population. Purposive sampling determines the sample, leaving 65 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. In contrast, Audit Quality will be measured using the services of a public accounting firm hired by the company. The results indicate that while solvency had no impact on the going-concern opinion, variable Profitability, liquidity, firm size, and audit quality all significantly influenced going-concern opinion.

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Section: Company Sizementioning

confidence: 95%

Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia

Hartanto,

Prajanto,

Nurcahyono

2023

MAKSIMUM

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“…Previous studies have examined going concern audit opinion with liquidity (Arma, 2013;Lie et al, 2016;Purba & Nazir, 2018;Saifudin, 2016;Usman et al, 2019;Utama et al, 2021;Yuliyani & Erawati, 2017), leverage (Amami et al, 2021;Halim, 2021;Juanda & Lamury, 2021;Lie et al, 2016;Minerva et al, 2020;Purba & Nazir, 2018;Rahmadia & Sutrisno, 2018;Saifudin, 2016;Suantini et al, 2021;Utama et al, 2021;Yanti et al, 2021;Yuliyani & Erawati, 2017), profitability (Arma, 2013;Lie et al, 2016;Purba & Nazir, 2018;Saifudin, 2016;Usman et al, 2019;Yanti et al, 2021;Yuliyani & Erawati, 2017), financial distress (Ardiyanti et al, 2021;Ginting & Tarihoran, 2017;Izazi & Arfianti, 2019;Liliani, 2021;Ningtias & Yustrianthe, 2016;Rahmadia & Sutrisno, 2018;Senjaya & Budiartha, 2022;Utama et al, 2021;Yuliyani & Erawati, 2017), tax risk (Utama et al, 2021), management planning (Lie et al, 2016), operating cash flow (Arifian & Nazar, 2020;Ihwandi, 2018;…”

Section: Article Infomentioning

confidence: 99%

Do Company Fundamentals Affect Going Concern Audit Opinion?

Ngesthi

Firmansyah²,

Agustin³

et al. 2023

riset

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Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.

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“…Selain itu, dari 11 data pengamatan yang mengalami perkara pengadilan, terdapat 6 data pengamatan yang mengalami perkara pengadilan terkait sengketa tanah, hal ini juga mungkin terjadi karena sebagian besar perusahaan yang mengalami perkara pengadilan, masalah yang dihadapinya adalah terkait sengketa tanah yang pada umumnya bukan merupakan tanah yang digunakan sebagai kegiatan operasi perusahaan, sehingga tidak mengganggu kegiatan operasi perusahaan. Hasil pada penelitian ini sejalan dengan penelitian yang dilakukan oleh Amami & Triani (2021)…”

Section: Pengaruh Litigasi Terhadap Opini Audit Going Concernunclassified

Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Berdasarkan Standar Audit 570

Alamsyah

Apandi

2023

Responsive

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Penelitian ini bertujuan untuk menganalisis faktor-faktor penetapan opini audit going concern berdasarkan standar audit 570 yang dikelompokan menjadi aspek keuangan, aspek operasi dan aspek litigasi yaitu pendapatan, utang, kepemilikan manajerial, persaingan pasar dan litigasi. Populasi pada penelitian ini adalah perusahaan sektor pariwisata, restoran dan hotel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 – 2021. Metode pengambilan sampel menggunakan purposive sampling dan didapatkan 33 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif dengan data yang dianalisis dengan regresi logistik. Alat yang digunakan untuk perhitungan dan pengolahan adalah SPSS Statistics 25. Hasil dari penelitian ini adalah variabel utang berpengaruh positif terhadap opini audit going concern, variabel persaingan pasar berpengaruh negatif terhadap opini audit going concern. Sedangkan variabel pendapatan, kepemilikan manajerial dan litigasi tidak berpengaruh terhadap opini audit going concern. A company whose going concern is doubtful will get a going concern audit opinion when the audit process is carried out by the auditor. A company that gets a going concern audit opinion is certainly a bad signal for the company. This study aims to analyze the factors of going concern audit opinions based on audit standards 570 which are grouped into financial aspects, operational aspects and litigation aspects, namely income, debt, managerial ownership, market competition and litigation. The population in this study are companies in the tourism sector, restaurants and hotels listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2021, totaling 46 companies. The sampling method used purposive sampling with specific criteria and obtained 33 companies as research samples. The research method used is descriptive research method with a quantitative approach with data analyzed by logistic regression. The tool used for calculation and processing is SPSS Statistics 25. The results of this study are that the debt variable has a positive effect on going-concern audit opinions, the market competition variable has a negative effect on going-concern audit opinions. While the variables of income, managerial ownership and litigation have no effect on going concern audit opinion.

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Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern

Cited by 8 publications

References 11 publications

Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia

Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia

Do Company Fundamentals Affect Going Concern Audit Opinion?

Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Berdasarkan Standar Audit 570

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