Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur

Wahasusmiah, Rolia; Indriani, Poppy; Pratama, Muhammad Iqbal Putra

doi:10.33557/mbia.v18i2.353

Cited by 9 publications

(9 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The company was founded to generate income for going concerned as business continuity (Kieso et al, 2018). For commercial entities to survive the Covid-19 outbreak, the company's manager is responsible for running the business (Wahasusmiah et al, 2019). The company's going concern is essential for stakeholders, especially investors as the company's owner.…”

Section: Article Infomentioning

confidence: 99%

Do Company Fundamentals Affect Going Concern Audit Opinion?

Ngesthi

Firmansyah²,

Agustin³

et al. 2023

riset

View full text Add to dashboard Cite

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.

show abstract

Section: Article Infomentioning

confidence: 99%

Do Company Fundamentals Affect Going Concern Audit Opinion?

Ngesthi

Firmansyah²,

Agustin³

et al. 2023

riset

View full text Add to dashboard Cite

show abstract

“…Temuan penelitian ini sejalan dengan temuan dari Pratiwi & Lim (2019), Rahmawati et al (2018), Putri et al (2019), Wahasusmiah et al (2019) dan Halim (2021). Temuan yang berlawanan diperoleh oleh Harjito (2017) memunculkan hasil bahwa auditor belum tentu memberikan opini yang sama dengan tahun sebelumnya, karena adanya pertimbangan lain yang lebih penting menjadi landasannya.…”

Section: Hasil Dan Pembahasanunclassified

“…Dengan demikian menggambarkan komitmen perusahaan dalam melakukan proses pertanggung-jawaban perusahaan untuk tetap berlaku jujur, transparan dan mampu dipercaya stakeholder walaupun dalam kondisi yang sulit. Temuan ini sejalan dengan temuan yang dihasilkan oleh Putri et al (2019), Wahasusmiah et al (2019) dan Halim (2021), dimana pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit. Temuan ini sedikit bertentangan dengan temuan dari Harjito (2017) menggambarkan bahwa pertumbuhan perusahaan ke arah negatif tidak membuat auditor membuat menerbitkan opini yang disertai tambahan kepedulian tentang kelangsungan hidup perusahaan di masa yang akan datang.…”

Section: Pengaruh Pertumbuhan Perusahaan Terhadap Penerimaan Opini Auditunclassified

See 1 more Smart Citation

Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Dan Penerimaan Opini Audit

Sinaga

Susanti

2023

JEBAKU

View full text Add to dashboard Cite

The company need an audit opinion to be able to validate the accountability of the company's financial statements to users, so as to be able to produce the right decisions. Therefore, this research aimed to determine the effect of the previous year's audit opinion and the company's growth on the receipt of this year's audit opinion. This research used quantitative data taken from the financial reports of companies listed on the IDX for 2020-2021. It was found that there were 35 companies as a population that entered the trade, service and investment sectors, especially in the tourism, hotel and restaurant sub-sectors. The data collection process founded that there were 27 companies in 2020 that could be processed as samples, while in 2021 there were 29 sample companies. This study used descriptive analysis techniques and correlational inferential statistics. The results of the observations shown that the previous audit opinion had a significant effect on this year's audit opinion. The findings on the company's growth illustrated the absence of a significant influence on the receipt of audit opinions this year. The conclusion that could be drawn from this study was that the auditor in providing an opinion was influenced by the opinion of the previous year, but not influenced by the growth of the company.

show abstract

“…periodically. Production and operations audit conducts a comprehensive assessment of the overall production and operation functions to determine whether these functions have been running satisfactorily (economically, effectively, and efficiently) (Wahasusmiah, Indriani, & Pratama, 2019).…”

Section: Introduction *mentioning

confidence: 99%

Operational Audit Analysis of The Production Department (Case Study PT. United Can Company, LTD)

Syaefullah

2022

daengku j. hum. soc. sci. innov.

View full text Add to dashboard Cite

The purpose of this study is to determine the implementation of the production function is in accordance with the standard production function that has been set at the company PT. United Can Company, LTD . then, to find out the production function of PT. United Can Company, LTD undertakes planning in achieving production goals. This research uses a descriptive method with a case study approach, namely the method is carried out by collecting, presenting, analyzing and interpreting data systematically so that it can provide an overview that is used as the basis for providing suggestions. Data collection methods are interviews and documentation. The findings of this study are first, the activities of the production function starting from the master production schedule, assessment of inventory levels, maintenance schedules, productivity and added value, production equipment and facilities, quality control and control of finished goods in general have been carried out well. Second, in general the activities of the production function have been effective but there are some problems that exist so that in the future production operations can be effective.

show abstract

Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur

Cited by 9 publications

References 0 publications

Do Company Fundamentals Affect Going Concern Audit Opinion?

Do Company Fundamentals Affect Going Concern Audit Opinion?

Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Dan Penerimaan Opini Audit

Operational Audit Analysis of The Production Department (Case Study PT. United Can Company, LTD)

Contact Info

Product

Resources

About