Determinan  Penerimaan Opini Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Hartono, Dina; Dewi, Christine Novita

doi:10.21460/jrak.2018.142.326

Cited by 3 publications

(1 citation statement)

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“…Opini going concern dapat diterbitkan pada laporan audit dengan tambahan paragraf penjelas di bawah paragraf pendapat, yang menjelaskan dampak kondisi terhadap kemampuan entitas dalam mempertahankan kelangsungan hidup entitas di masa mendatang (Hartono & Dewi, 2018). Menurut Gallizo & Saladrigues (2016), dalam menyusun laporan keuangan, perusahaan menggunakan asumsi bahwa perusahaan akan mempertahankan aktivitasnya di masa mendatang.…”

Section: Opini Audit Going Concernunclassified

Liquidity, Profitability, Solvency and Going Concern Audit Opinion Acceptance: The Role of Firm Size as a Moderation

Dade Nurdiniah

2023

BAKI

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This study aims to analyze the effect of financial performance proxied by liquidity, profitability and solvency on acceptance of going concern audit opinions with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period and obtained 105 observational data. The data analysis method used in this study is logistic regression analysis and moderation regression analysis. The results showed that liquidity had no effect on acceptance of going-concern audit opinions, profitability had a negative effect on acceptance of going-concern audit opinions, solvency had a positive effect on going-concern audit opinions. Firm size is not able to strengthen the influence of liquidity and profitability on going concern audit opinions, while firm size is able to strengthen the influence of solvency on acceptance of going concern audit opinions.

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Section: Opini Audit Going Concernunclassified

Liquidity, Profitability, Solvency and Going Concern Audit Opinion Acceptance: The Role of Firm Size as a Moderation

Dade Nurdiniah

2023

BAKI

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Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?

Vito

Firmansyah

Qadri

et al. 2022

CGOBR

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This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management and real earnings management) on tax aggressiveness. Besides, this study employs corporate social responsibility disclosure as a moderating variable. The analysis was conducted on 44 manufacturing companies listed on the Indonesia Stock Exchange (IDX) selected through purposive sampling from 2014 up to 2019 so that 264 observations were obtained. This study uses two multiple-linear regression models with panel data. This study finds that managerial ability is negatively associated with tax aggressiveness. Meanwhile, accrual earnings management is positively associated with tax aggressiveness, while real earnings management is not associated with tax aggressiveness. The results also suggest that corporate social responsibility disclosure strengthens the negative association between managerial abilities and tax aggressiveness but fails to moderate the association between real earnings management and accrual earnings management with tax aggressiveness. This study shows that the Indonesian Tax Authority should formulate tax policies and incentives to stimulate companies to be more involved in sustainable activities and make excessive social responsibility disclosure

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Analysis of Going Concern Audit Opinion Receiving Trends at Property Companies in Indonesia

Simbolon¹,

Andriyanto²,

Samin³

2020

RJFA

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Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. "This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision". This study aims to determine the effect of financial distress, debt default, and company size on going concern audit opinion. This research uses quantitative research methods. This research data uses secondary data through documentation and literature studies. "The population in this study are property companies listed on the Indonesia Stock Exchange in 2016-2018. "The sample in this study amounted to 171 observational data from 57 companies selected using the purposive sampling method"The analysis used in this study is logistic regression analysis at the 5% significance level. "The results of hypothesis testing show that financial distress and company size do not affect going concern audit opinion, while debt default has a significant positive effect on going concern audit opinion".

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Determinan Penerimaan Opini Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Cited by 3 publications

References 0 publications

Liquidity, Profitability, Solvency and Going Concern Audit Opinion Acceptance: The Role of Firm Size as a Moderation

Liquidity, Profitability, Solvency and Going Concern Audit Opinion Acceptance: The Role of Firm Size as a Moderation

Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?

Analysis of Going Concern Audit Opinion Receiving Trends at Property Companies in Indonesia

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