Determinan Opini Audit Going Concern Pada Perusahaan Manufaktur Di Bei Tahun 2013-2016

Abstract

The purpose of this study is to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, cash flow and corporate growth ongoing concern audit opinion. The research design is causality with the unit ofanalysis is the company of the samples taken by purposive sampling technique on thepopulation of manufacturing companies listed on the BEI year 2013-2016. Analyticaltechnique used is logistic. The results showed that simultaneously the independentvariables have an effect on the dependent variable, whereas the partial variable ofsolvency and cash flow have an effect on going concern audit opinion, andprofitability, liquidity, and company growth variables have no effect on goingconcern audit opinion.Keywords: Audit Opinion Going concern, profitability, solvency, liquidity, and cashflow

The Influences of Company�s Growth, Cash Flow, and Debt Default on the Acceptance of Going Concern Audit Opinions

“…Greater operational cash flow suggests the company's healthy financial status since it demonstrates its ability to defend operating capacity while concurrently managing its total debt. The finding of this research is in line with Anita (2017) and Alamsyah (2018), which found that cash flow negatively influences accepting the going concern audit opinion.…”

“…A high cash flow ratio shows that a company has enough funds fulfilled its obligations and continues its business in the future (Rahmadia & Sutrisno, 2019). In this research, cash flow is proxied by comparing operating cash flow to the total debt ratio, which refers to the study conducted by Alamsyah (2018).…”

“…According to Chen & Church (1992), A high cash flow ratio proves that the company has the liquidity to meet its existing debt and continue operating. The research conducted by Anita (2017) and Alamsyah (2018) stated that the cash flow negatively influences the going concern audit opinions. Conversely, according to results acquired by Yani et al (2018), Rahmadia &Sutrisno (2019), andTridevy &Bambang (2020), stated that the cash flow ratio is not significantly influencing the going concern opinions.…”

Factors Affecting the Financial and Non-Financial Ratios on Going-Concern Audit Opinion

“…These results are consistent with previous studies that stated that the liquidity ratio significantly affects OAGC (Salawu et al, 2017;Saifudin & Trisnawati, 2016;Putra & Suryandari, 2010;Januarti & Fitrianasari, 2008;Boone et al, 2010). However, this is inconsistent with a previous study, which stated that the liquidity ratio has a significant effect on the provision of OAGC (Alamsyah, 2017;Anita, 2017;Gallizo & Saladrigues, 2016;Lie et al, 2016;Muttaqin & Sudarno, 2012;Özcan, 2016;Pasaribu, 2015;Rafflesia, 2015;Rudkhani & Jabbari, 2013;Sherlita & Puspita, 2012;Suksesi & Lastanti, 2016;Zukriyah, 2012).…”

“…The results of this study are in line with the previous research, which stated that solvency does not affect providing an audit opinion with a going concern status to the company (Ha et al, 2016;Ibrahim & Raharja, 2014;Januarti & Fitrianasari, 2008;Muhamadiyah, 2013;Muttaqin & Sudarno, 2012;Putra & Suryandari, 2010;Rafflesia, 2015;Sherlita & Puspita, 2012;Suroto & Kusuma, 2017;Wulandari, 2014). However, it does not support the statement that solvency affects the auditor in providing an audit opinion with a going concern status (Özcan, 2016;Rudkhani & Jabbari, 2013;Alamsyah, 2017;Anita, 2017;Lie et al, 2016;Pasaribu, 2015;Saifudin & Trisnawati, 2016).…”