Pengaruh Kinerja Keuangan Perusahaan Terhadap Opini Going Concern

Abstract

The following research discusses analysis and discusses company financial planning in ongoing audit opinion. In the following research the method used is quantitative. The testing of the hypothesis in the research and the method used is logistic regression analysis using the version 22.0 Statistical Package for the Social Sciences (SPSS) program. The following research uses a purposive sampling technique, producing 26 (twenty six) manufacturing companies for 3 years so that the total sample is 78. The results of the study, liquidity which is proxied by the current ratio does not affect Going Concern Audit Opinion. The profitability of the return on asset (ROA) proxy has no effect on the going-concern audit opinion. Solvency of the debt proxy to total assets (DTA) has an influence on the going-concern audit opinion.

Impacts of Company Financial Performance and Auditor Switching on Going Concern Audit Opinion

“…This is a concern for the auditor because management is trying to build the organization's assets in order to attract investors and creditors so that it is more difficult for the company to pay off its resources. The results of this review are in accordance with research directed by Irwanto & Tanusdjaja [15], [29], [23], [30] which expresses that dissolvability influences the going concern review assessment.…”

“…This indicates that the company's financial condition is not healthy and the company's poor performance will result in questions regarding the viability of the company and receiving a going concern audit opinion. This is supported by the research of Irwanto and Tanusdjaja [15], Maradina [29], Haryanto and Sudarno [23] and Rahman & Ahmad [30] which state that solvency can affect the going concern audit opinion given by the auditor. Based on the description above, the hypothesis concluded as follows: H3: Solvency has an effect on going-concern audit opinion…”

Peran Opini Audit Wajar Tanpa Pengecualian Dan Fundamental Dalam Mempengaruhi Return Saham

“…Investor menjadi berperan penting karena melalui investor perusahaan mendapatkan modal yang berperan untuk menjalankan kegiatan operasional perusahaan. Maradina, (2019)menyatakan jika setiap investor memiliki hak dan kewajiban yang sama, diantaranya adalah mengetahui seluruh informasi terkait perusahaan. Kepentingan investor dalam suatu perusahaan harus diperhatikan perusahaan dengan baik, oleh sebab itu perusahaan memiliki tanggung jawab dengan memberikan informasi dengan transparan kepada investor terutama tentang kinerja perusahaan dan juga informasi lainnya yang tertera dalam laporan keuangan.…”