Kondisi Keuangan, Opinion Shopping dan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di BEI

Abstract

Going concern audit opinion is the auditor's opinion to ascertain whether the company can maintain the survival of the entity. The importance of disclosing the company's survival will have an impact on steakholder valuation and trust. The purpose of this study was to determine the effect of financial conditions, opinion shopping and disclosure on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) during the period between 2014-2017.The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The company becomes a sample based on the purposive sampling method chosen by certain criteria. The type of data used in this study is secondary data. Data analysis using multiple linear regression methods using SPSS 24 as an analysis tool.The results of the study show that Opinion shopping has a negative effect on the going concern audit opinion while disclosure has a positive effect on the going concern audit opinion.

Going Concern Audit Opinion Reviewed from The Company's Financial Condition, Audit Tenure, and Audit Opinion in the Previous Year

“…The results of research by Fadli & Triyanto (2020) show that financial conditions have a negative effect on going-concern audit opinion, from these results it can be concluded that the higher the financial condition, the smaller the chance for the auditor to give a going-concern opinion, while the lower the financial condition, the more likely the auditor is to give an opinion going concern audits will be even greater. In contrast to the results of research conducted by Effendi (2019) who found that financial conditions did not affect going-concern audit opinions, this condition occurs when the auditor considers other factors such as economic conditions or company growth.…”

“…For companies that have good financial conditions, the auditor will not issue a going concern audit opinion. According to Effendi (2019), an auditor will usually consider financial conditions when giving a going concern audit opinion. Poor financial conditions will encourage auditors to tend to give a going concern audit opinion.…”

Determinan Opini Audit Going Concern pada Perusahaan Sub Sektor Hotel dan Pariwisata

“…Hasil penelitian yang sama juga dikemukakan oleh Dewi & Latrini (2018) yang menyatakan bahwa financial distress memiliki efek terhadap opini audit going concern. Sebaliknya, menurut hasil penelitian yang pernah dilaksanakan oleh Effendi (2019) financial distress tidak berpengaruh terhadap opini audit going concern.…”

“…Dapat dijelaskan bahwa pergerakan apapun yang terjadi pada financial distress tidak akan berdampak pada opini audit going concern. Hasil penelitian ini selaras dengan milik Effendi (2019) namun berseberangan dengan hasil penelitian Nugroho et al, (2018) dan Dewi & Latrini (2018). Potensi kebangkrutan yang mungkin terjadi pada suatu perusahaan tidak memicu auditor membuat pertimbangan kepada laporan keuangan suatu entitas guna menerbitkan opini audit going concern.…”

“…Hasil penelitian ini membuktikan bahwa posisi keuangan pailit tidak berpengaruh terhadap pemberian opini audit going concern. Bukti empiris menunjukkan bahwa auditor tidak terpengaruh oleh posisi keuangannya, sehingga memberikan laporan audit perusahaan yang sedang berjalan jika terjadi kebangkrutan tidak menghalangi auditor tetap bersikap independen dan memberikan laporan audit dengan opini audit going concern (Effendi, 2019).…”