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

Kuswara, Cindy Saputra; Yanto, Ery

doi:10.33021/jaaf.v3i1.674

Cited by 3 publications

(4 citation statements)

References 1 publication

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“…Similarly, Adjani and Rahardja (2013), Iskandar et al (2011), Untari and Santosa (2017), stated that independent commissioners did not take effect on the going concern audit opinion acceptance. Setiany et al (2017) argued that the independent board commissioner is limited to supervises, but does not improve behavior of managers in manage finances companies, or increase the quality of earnings.…”

Section: Discussionmentioning

confidence: 99%

The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable

Hakiki,

Mappanyukki

2022

jss

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A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore this research aimed to discover factors the receipt of going concern audit opinion with the firm size as a moderating variable and factors including independent commissioners, audit committee, and financial distress. Furthermore, the logistic analysis regression with the Eviews program was the hypothesis test used. The results of this study, the audit committee and financial distress had a notable effect towards going concern audit opinion, while independent commissioners had no impact. Firm size moderates the effect of the audit committee & financial distress on the opinion acceptance. However, it did not moderate the independent commissioners towards going concern opinion. Therefore, the results are useful for creditors and investors as a consideration before investing in the mining industry by assessing the company's financial condition related to its ability to continue going concern.

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Section: Discussionmentioning

confidence: 99%

The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable

Hakiki,

Mappanyukki

2022

jss

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“…Consequently, the audit opinion on financial statements is the basis for investor considerations when making investment decisions. Investors will invest in a company that can assure high returns (Kuswara and Yanto, 2019).…”

Section: Agentmentioning

confidence: 99%

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Azizah,

Mappanyukki

2023

Jurnal Akuntansi

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The global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.

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“…Likuiditas dan opini audit berkaitan karena semakin kecil likuiditas menandakan ketidaktersediaannya aset lancar untuk memenuhi kewajiban perusahaan yang mengakibatkan perusahaan mengalami kredit macet, hal tersebut mengharuskan auditor memberikan penjelasan mengenai permasalahan tersebut dan kekhawatirannya pada kelangsungan usaha (going concern) perusahaan. Mengacu di riset yang dilaksanakan oleh Kusumaningrum & Zulaikha (2019), Kuswara & Yanto (2019), Himam & Masitoh (2020), dan Averio (2020), likuiditas memengaruhi negatif kepada opini audit going concern. H1 = Rasio likuiditas memengaruhi negatif kepada opini audit going concern.…”

Section: Perancangan Hipotesis Pengaruh Likuiditas Terhadap Opini Aud...unclassified

“…Dan juga kemungkinan besar badan usaha atau perusahaan akan mendapatkan kembali opini going concern, sehingga menjadi referensi bagi auditor dalam membuat keputusan dalam pemberian opini. Studi sebelumnya, seperti yang dilaksanakan oleh Septiana & Khatimah (2021), Rosini (2017), Kuswara & Yanto (2019), dan Halim (2021), menampilkan bahwa temuan auditor tahun sebelumnya memengaruhi opini going concern.…”

Section: Pengaruh Opini Audit Tahun Sebelumnya Terhadap Opini Audit G...unclassified

Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern

Gunawan,

Murtanto

2023

j. ekon. n.a. econo.

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Riset ini bertujuan untuk mengidentifikasi variabel apa saja yang bisa memengaruhi opini audit going concern pada perusahaan manufaktur yang terdaftarkan di Bursa Efek Indonesia (BEI) antara tahun 2019 dan 2021. Variabel tersebut meliputi likuiditas, leverage, pertumbuhan perusahaan, dan opini audit dari tahun sebelumnya. Asumsikan bahwa likuiditas, leverage, pertumbuhan, dan opini audit dari tahun sebelumnya adalah semua variabel independen, dan opini audit going concern adalah variabel dependen. Terdapat 45 perusahaan yang memenuhi kriteria sampel. Regresi logistik dipakai sebagai teknik analisis dalam riset ini. Mengacu pada hasil olahan data, opini audit going concern tidak terpengaruh oleh likuiditas atau tingkat pertumbuhan perusahaan, tetapi terpengaruhi oleh leverage dan opini audit dari tahun sebelumnya.

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

Cited by 3 publications

References 1 publication

The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable

The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern

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