Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern

Effendi, Bahtiar

doi:10.33395/owner.v3i1.80

Cited by 19 publications

(20 citation statements)

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“…(Saputra, 2021) Penelitian membuktikan ukuran perusahaan perhitungan mempergunakan logaritma natural total aset bahwa hipotesis ketiga ditolak. Pada penelitian ini sejalan dengan (Halim, 2021), (Effendi, 2019), (Megantara, 2021), (Fadrul & Wijaya, 2018), (Rahmawati et al, 2018), (Zandra & Rahmaita, 2021), (Hutagalung & Triyanto, 2021), (Wawo et al, 2019), (Irfan & Syarief, 2021), (Indahsari & Rahmat, 2020), (Radi et al, 2020) dan (Oktaviana & Karnawati, 2020) yang menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap pendapat audit kelangsungan hidup (opini audit going concern). Ukuran perusahaan dapat dilihat dari total asset perusahaan akan tetapi tidak menjadi penentu auditor dalam memberikan pendapat audit kelangsungan hidup.…”

Section: Tabel 2 Hasil Uji Keseluruhan Modelunclassified

Penentuan Audit Opini Kelangsungan Hidup Pada Perusahaan Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia

Candra

Ramadhan²

2022

E-Jurnal Akuntansi

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The research is based on the phenomenon which states that there are 35 problematic companies that receive going concern audits on the Indonesia Stock Exchange. This study aims to examine and analyze the effect of firm growth, firm size, and leverage on going-concern audit opinion. Aviation sector companies listed on the IDX for the 2016-2020 period are sampled in this study. The method of data analysis in this study uses logistic regression because there is a dummy variable as an indicator of the dependent variable. The results of the analysis test showed that the variables of company growth and company size had no effect on going-concern audit opinion. While the leverage variable has an effect on going concern audit opinion. Keywords: Firm Growth; Firm Size; Leverage; Opini Audit Going Concern.

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Section: Tabel 2 Hasil Uji Keseluruhan Modelunclassified

Penentuan Audit Opini Kelangsungan Hidup Pada Perusahaan Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia

Candra

Ramadhan²

2022

E-Jurnal Akuntansi

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“…Perusahaan menjadi tidak sehat atau sakit, bahkan berkelanjutan mengalami krisis yang berkepanjangan. Kondisi ini menjadi salah satu faktor yang menyebabkan sebuah perusahaan mengalami kebangkrutan sehingga memungkin kan untuk mendapatkan opini audit going concern (Damanhuri & Putra, 2020), namun berbeda dengan penelitian (Effendi, 2019) bahwa financial distress bukan faktor yang menyebabkan perusahaan mendapatkan opini audit going concern. selain itu faktor yang juga berpotensi meningkatkan opini audit adalah ketika perusahaan dinyatakan debt default Pengaruh Financial Distress, Debt Default dan Ukuran Perusahaan Terhadap Opini Audit Going Concern (Kharisma Putri Utami)…”

Section: Tabel 11 Penerimaan Opini Audit Going Concern Pada Perusahaa...unclassified

Pengaruh Financial Distress, Debt Default Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern

Utami¹,

Sasana²

2022

jaemb

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This research aims to prove empirically the effect of financial distress, debt default, and firm size on going concern audit opinion. This research was conducted in various manufacturing companies in the textile and garment sub-sector. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for 2016–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 14 companies with a research period of 5 (five) years, so that 70 observation data were obtained. The results of the F statistical test of financial distress, debt default, and company size simultaneously affect the going concern audit opinion. The results of the t-statistical test of the financial distress variable partially negatively affect the going concern audit opinion, while debt default partially has a positive effect on the going concern audit opinion, but the company size partially does not affect the going concern audit opinion.

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“…Penelitian Krissindiastuti dan Rasmini (2016) menyatakan bahwa kualitas auditor berpengaruh terhadap pemberian opini audit going concern sedangkan pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Pada penelitian yang dilakukan oleh Effendi (2019), kondisi keuangan tidak berpengaruh terhadap opini audit going concern sedangkan kualitas audit dan ukuran perusahaan berpengaruh terhadap opini audit going concern.…”

Section: Pendahuluanunclassified

“…Auditor berkualitas tinggi sering diasumsikan mampu mencegah dan mengurangi praktikpraktik akuntansi yang dipertanyakan dan melaporkan kesalahan-kesalahan serta ketidak teraturan yang material daripada auditor berkualitas rendah. Effendi (2019) apabila klien mengalami masalah dalam mempertahankan kehidupan usahanya maka auditor yang memiliki kualittas yang baik akan cenderung opini going concern-nya (Ilham et al, 2015).…”

Section: Kualitas Auditunclassified

Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern

Juanda

Lamury

2021

JAA

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This research is aimed to find empirical evidence of the effect of audit quality, profitability, leverage and ownership structure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The population of this study is 187 listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Using purposive sampling, the sample from this study became 100 manufacturing companies with sample criteria: manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019 with complete data and no losses during the period study. This research method uses a quantitative approach with data analyzed using logistic regression. The results obtained are that Audit Quality and Leverage partially have a significant effect on Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. Profitability and Ownership Structure partially have no effect on Going Concern Audit Opinions in listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Audit Quality, Profitability, Leverage, Ownership Structure simultaneously affect the Going Concern Audit Opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019.

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Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern

Cited by 19 publications

References 0 publications

Penentuan Audit Opini Kelangsungan Hidup Pada Perusahaan Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia

Penentuan Audit Opini Kelangsungan Hidup Pada Perusahaan Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia

Pengaruh Financial Distress, Debt Default Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern

Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern

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