ANALISIS PEMICU PENGUNGKAPAN OPINI AUDIT GOING CONCERN YANG DIMODERASI OLEH FINANCIAL DISTRESS (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)
Keywords:
opini audit going concern, leverage, debt default, opinion shopping, financial distress
Abstract
Opini audit going concern sangat penting dalam menilai kelangsungan hidup suatu perusahaan. Auditor memiliki peran krusial dalam memastikan jika terdapat keraguan terkait kelangsungan usaha perusahaan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memicu pengungkapan opini audit going concern dengan financial distress sebagai variabel moderasi. Penelitian ini menggunakan data sekunder, dengan populasi penelitian berupa seluruh perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Teknik analisis data yang diterapkan adalah analisis regresi logistik dan data diolah menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa leverage dan opinion shopping mempengaruhi opini audit going concern, sementara debt default tidak mempengaruhi opini tersebut. Selain itu, financial distress memperkuat pengaruh leverage terhadap opini audit going concern. Namun, financial distress tidak mampu memoderasi hubungan antara debt default dan opini audit going concern, serta tidak mampu memoderasi hubungan antara opinion shopping dan opini audit going concern. Penelitian ini diharapkan dapat membantu investor dan pemegang saham dalam memahami faktor-faktor yang memicu opini audit going concern. Temuan penelitian ini juga dapat membantu calon investor dalam mengevaluasi kondisi perusahaan sebelum membuat keputusan investasi.
References
Aghisna, M. R., & Sumiati, A. (2023). Pengaruh Financial Distress, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit. Indonesian Journal of Economy, Business, Entrepreneurship and Finance, 3(3). https://doi.org/https://doi.org/10.53067/ijebef
Akbar, R., & Ridwan, R. (2019). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Reputasi Kap Terhadap Penerimaan Opini Audit Going concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. 4(2), 286–303.
Altman, E. I., Laitinen, E. K., & Suvas, A. (2017). Financial Distress Prediction in an Interna- tional Context : A Review and Empirical Analysis of Altman ’ s Z- Score Model. https://doi.org/10.1111/jifm.12053
Andrian, T. (2019). The acceptance of going concern: Does audit opinion matter? International Journal of Innovation, Creativity and Change, 9(10), 1–13. https://api.elsevier.com/content/abstract/scopus_id/85078924722
Anggarini, N. M. A., Sukartha, P. D. Y., Widhiyani, N. L. S., & Ratnadi, N. M. D. (2023). Navigating uncertainty: The dynamics of financial distress and opinion shopping ongoing concern audit opinions in the COVID-19 era. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 20(2), 200–219. https://doi.org/10.31106/jema.v20i2.20747
Ardyarini, P. N., & Mappadang, A. (2024). THE INFLUENCE OF COMPANY GROWTH , DEBT DEFAULT , PRIOR YEAR ’ S AUDIT OPINION , AND FINANCIAL DISTRESS ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION ( An Empirical Study on Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange in 2. COSTING:Journal of Economic, Business and Accounting, 7.
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
Bahtiar, A., Meidawati, N., Setyono, P., Putri, N. R., & Hamdani, R. (2021). Determinants of going concern audit opinion: An empirical study in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 25(2), 183–193. https://doi.org/10.20885/jaai.vol25.iss2.art8
Dewi, I. D. A. N. S., & Latrini, M. Y. (2018). Pengaruh Financial Distress dan Debt Default pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 22(2), 1223–1252. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36435
Fidiana, F., Yani, P., & Suryaningrum, D. H. (2023). Corporate going-concern report in early pandemic situation: Evidence from Indonesia. Heliyon, 9(4), e15138. https://doi.org/10.1016/j.heliyon.2023.e15138
Geiger, M. A., Gold, A., & Wallage, P. (2019). A Synthesis of Research on Auditor Reporting on Going- Concern Uncertainty : An Update and Extension. A Journal of Practice & Theory, 32(1), 353–384. https://foundationforauditingresearch.org/files/papers/a-synthesis-of-research-on-auditor-reporting-on-going-concern-uncertainty.pdf
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26. (Edisi 10). Badan Penerbit Universitas Diponegoro.
Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner, 5(1), 164–173.
Hamsyi, N. F., & Yosevin. (2022). Determinants of going concern audit opinion acceptance on financial service companies in the IDX. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(8), 2022. https://journal.ikopin.ac.id/index.php/fairvalue
Handoko, B. L., & Kusuma, M. (2019). The Effect of Financial Distress, Debt Default and Audit Tenure on Going concern Opinion. International Journal of Recent Technology and Engineering (IJRTE), 8(4), 1049–1054. https://doi.org/10.35940/ijrte.c6427.118419
Hapsoro, D., & Santoso, T. R. (2018). Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor’s Reputation on Giving Going concern Opinion? International Journal of Economics and Financial Issues, 8(1), 143–152. http:www.econjournals.com
IAPI. (2011). Standar Profesional Akuntan Publik (SPAP).
Immanuel, B., & Aprilyanti, R. (2019). Analysis of Audit Tenure, Opinion Shopping, Company Growth, and Debt to Equity Ratio Effect on Audit Going concern Opinion. ECo-Fin, 1(2), 84–90. https://doi.org/10.32877/ef.v1i2.125
Islamiati, R., Julianto, W., & Maulana, A. (2021). The Determination of The Acceptance of Going concern Audit Opinion: Financial Distress, Institutional Ownership, and Auditor Reputation ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 10(3), 206–212. https://doi.org/10.15294/aaj.v10i3.52048
Izazi, D., & Arfianti, R. I. (2019). Pengaruh Debt Default, Financial Distress, Opinion shopping Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi, 8(1), 1–14. https://doi.org/10.46806/ja.v8i1.573
Junaidi, D., & Nurdiono, D. (2016). Kualitas Audit: Perspektif Opini Going concern (B. Hartadi (ed.)).
Kurnia, P., & Mella, N. F. (2018). Opini Audit Going Concern: Kajian Berdasarkan Kualitas Audit, Kondisi Keuangan, Audit Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya pada Perusahaan yang Mengalami Financial Distress pada Perusahaan Manufaktur. Jurnal Riset Akuntansi Dan Keuangan, 6(1), 105–122.
Kusumayanti, N. P. E., & Widhiyani, N. L. S. (2017). PENGARUH OPINION SHOPPING, DISCLOSURE DAN REPUTASI KAP PADA OPINI AUDIT GOING CONCERN. E-Jurnal Akuntansi Universitas Udayana, 18, 2290–2317.
Laksmita, B., & Sukirman, S. (2020). Financial Distress Moderates the Effect of KAP Reputation, Auditor Switching, and Leverage on the Acceptance of Going concern Opinions. Accounting Analysis Journal, 9(3), 200–207. https://doi.org/10.15294/aaj.v9i3.39563
Laura, R., & Nur, H. (2021). Apakah Opinion Shopping, Reputasi Kap, Audit Tenure Dan Kondisi Keuangan Mempengaruhi Opini Audit Going Concern? JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01), 1–10. https://doi.org/10.34204/jiafe.v7i1.2928
Lokamandala, M. A., Koeswayo, P. S., & Harahap, D. Y. (2023). The Effect of Firm Size and Financial Distress on Going concern Audit Opinion. Journal of Accounting Auditing and Business, 6(1), 2023. https://jurnal.unpad.ac.id/jaab/article/view/43085/pdf
Majidah, & Firdayanti, A. (2021). OPINI AUDIT GOING CONCERN : FAKTOR AUDITOR DAN FAKTOR NON AUDITOR JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). 5(3), 2430–2445.
Minerva, L., Sumeisey, V. S., Stefani, S., Wijaya, S., & Lim, C. A. (2020). Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan dan Audit Lag terhadap Opini Audit Going Concern. Owner, 4(1), 254.
Nagari, Y. C. R., & Suhartini, D. (2022). Determinan opini audit Going Concern: Financial Distress sebagai variabel moderasi menggunakan Logistics Regression Analysis. Owner, 6(4), 3988–3999. https://doi.org/10.33395/owner.v6i4.1048
Nurbaiti, A., & Yanti, S. D. M. (2022). The Influences of Company’s Growth, Cash Flow, and Debt Default on the Acceptance of Going concern Audit Opinions ANNISA. The Indonesian Journal of Accounting Research, 25(03), 359–382. https://doi.org/10.33312/ijar.622
Permana, G. A., Setyadi, E. J., Fakhruddin, I., & Inayati, N. I. (2024). The Influences of Profitability , Company Growth , Financial. Jurnal Riset Akuntansi Dan Keuangan, 12(2), 997–1010.
Pham, D. H. (2022). Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2145749
Praptitorini, M. D., & Januarti, I. (2011). Analisis Pengaruh Kualitas Audit, Debt Default Dan Opinion shopping Terhadap Penerimaan Opini Going Concern. Jurnal Akuntansi Dan Keuangan Indonesia, 8(1), 78–93. https://doi.org/10.21002/jaki.2011.05
Pratiwi, R. H. (2020). the Effects of Audit Lag, Opinion Shopping, Leverage, and Profitability To the Going concern Audit Opinion. Jurnal Akuntansi Dan Auditing, 16(2), 89–104. https://doi.org/10.14710/jaa.16.2.89-104
Purnamasari, P., Nashwa, F. A., Harahap, D. Y., & Lestari, R. (2023). FINANCIAL DISTRESS DAN OPINI AUDIT TERKAIT GOING CONCERN: MODERASI PENERAPAN TURNAROUND STRATEGY. 13(1), 157–170. https://doi.org/10.22219/jrak.v13i1.25656
Puspaningsih, A., & Analia, A. P. (2020). The Effect of Debt Default , Opinion shopping , Audit Tenure and Company ’ s Financial Conditions on Going-concern Audit Opinions. 9(2), 115–127.
Putri, S. F. I. P. (2020). Factors Affecting Going concern Audit Opinions. American International Journal of Business Management, 3(12), 27–35. www.aijbm.com
Putu, N., Eka, P., & Dwirandra, A. A. N. B. (2019). Opinion shopping Sebagai Pemoderasi Pengaruh Financial Distress Pada Opini Audit Going Concern. E-Jurnal Akuntansi, 26, 111–145.
Rahim, S. (2017). Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion shopping Terhadap Penerimaan Opini Going Concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 75. https://doi.org/10.24843/jiab.2016.v11.i02.p02
Rahmadia, V., & T, S. (2017). PENGARUH RASIO LEVERAGE, RASIO ARUS KAS, OPINI AUDIT, AUDIT LAG, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN.
Salim, A. (2023). Financial Distress and Other Financial Conditions on Going concern Audit Opinions. Jurnal Bisnis Dan Akuntansi, 25(2), 229–242. https://doi.org/10.34208/jba.v25i2.2073
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3.9492
Senjaya, K., & Budiartha, I. K. (2022). Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern. E-Jurnal Akuntansi, 32(1), 3511. https://doi.org/10.24843/eja.2022.v32.i01.p14
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Sumani, S. (2020). Prediksi Financial Distress : Rasio Keuangan Dan Sensitivitas Makroekonomi Perusahaan Sektor Primer. EKUITAS (Jurnal Ekonomi Dan Keuangan), 3(3), 285–305. https://doi.org/10.24034/j25485024.y2019.v3.i2.4153
Tihar, A., Sari, I. P., & Handoko, B. L. (2021). Effect of Debt Default, Disclosure, and Financial Distress on the Receiving of Going concern Audit Opinions. The Winners, 22(2), 155–161. https://doi.org/10.21512/tw.v22i2.7072
Wibawa, L. A., & Mulyani, E. (2023). Pengaruh Prior Opinion, Debt Default dan Kondisi Keuangan terhadap Penerimaan Opini Audit Going Concern. 5(4), 1732–1745.
Wicaksono, A. (2024). Permintaan Sepatu Bata Terus Menurun hingga Tutup Pabrik di Purwakarta. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20240505104149-92-1094072/permintaan-sepatu-bata-terus-menurun-hingga-tutup-pabrik-di-purwakarta
Widiasari, A., & Sari, R. P. (2021). Pengaruh opinion shopping dan disclosure terhadap opini audit going concern dimoderasi prior opinion. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 12(03), 827–839. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/34849%0Ahttps://ejournal.undiksha.ac.id/index.php/S1ak/article/viewFile/34849/20190
Widiatami, A. K. (2020). Audit committee’s role in moderating the effect of financial distress towards going concern audit opinion. International Journal of Financial Research, 11(4), 432–442. https://doi.org/10.5430/ijfr.v11n4p432
Widyastuti, A. Y., & Efrianti, D. (2021). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 621–630. https://doi.org/10.37641/jiakes.v9i3.1212
Winata, A., Meiden, C., Suhartono, S., Dema, Y., & Apriwenni, P. (2022). Determinants of the Acceptance of Going concern Audit Opinions. Budapest International Research and Critics Institute (BIRCI-Journal), 8132–8140. https://doi.org/10.33258/birci.v5i2.4596
Zefanya, J., & Naibaho, E. A. B. (2023). Faktor-faktor yang mempengaruhi opini audit going concern dengan financial distress sebagai variabel moderasi. Jurnal Universitas Muhammadiyah Jakarta, 10(1), 1–21.
Akbar, R., & Ridwan, R. (2019). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Reputasi Kap Terhadap Penerimaan Opini Audit Going concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. 4(2), 286–303.
Altman, E. I., Laitinen, E. K., & Suvas, A. (2017). Financial Distress Prediction in an Interna- tional Context : A Review and Empirical Analysis of Altman ’ s Z- Score Model. https://doi.org/10.1111/jifm.12053
Andrian, T. (2019). The acceptance of going concern: Does audit opinion matter? International Journal of Innovation, Creativity and Change, 9(10), 1–13. https://api.elsevier.com/content/abstract/scopus_id/85078924722
Anggarini, N. M. A., Sukartha, P. D. Y., Widhiyani, N. L. S., & Ratnadi, N. M. D. (2023). Navigating uncertainty: The dynamics of financial distress and opinion shopping ongoing concern audit opinions in the COVID-19 era. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 20(2), 200–219. https://doi.org/10.31106/jema.v20i2.20747
Ardyarini, P. N., & Mappadang, A. (2024). THE INFLUENCE OF COMPANY GROWTH , DEBT DEFAULT , PRIOR YEAR ’ S AUDIT OPINION , AND FINANCIAL DISTRESS ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION ( An Empirical Study on Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange in 2. COSTING:Journal of Economic, Business and Accounting, 7.
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
Bahtiar, A., Meidawati, N., Setyono, P., Putri, N. R., & Hamdani, R. (2021). Determinants of going concern audit opinion: An empirical study in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 25(2), 183–193. https://doi.org/10.20885/jaai.vol25.iss2.art8
Dewi, I. D. A. N. S., & Latrini, M. Y. (2018). Pengaruh Financial Distress dan Debt Default pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 22(2), 1223–1252. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36435
Fidiana, F., Yani, P., & Suryaningrum, D. H. (2023). Corporate going-concern report in early pandemic situation: Evidence from Indonesia. Heliyon, 9(4), e15138. https://doi.org/10.1016/j.heliyon.2023.e15138
Geiger, M. A., Gold, A., & Wallage, P. (2019). A Synthesis of Research on Auditor Reporting on Going- Concern Uncertainty : An Update and Extension. A Journal of Practice & Theory, 32(1), 353–384. https://foundationforauditingresearch.org/files/papers/a-synthesis-of-research-on-auditor-reporting-on-going-concern-uncertainty.pdf
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26. (Edisi 10). Badan Penerbit Universitas Diponegoro.
Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner, 5(1), 164–173.
Hamsyi, N. F., & Yosevin. (2022). Determinants of going concern audit opinion acceptance on financial service companies in the IDX. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(8), 2022. https://journal.ikopin.ac.id/index.php/fairvalue
Handoko, B. L., & Kusuma, M. (2019). The Effect of Financial Distress, Debt Default and Audit Tenure on Going concern Opinion. International Journal of Recent Technology and Engineering (IJRTE), 8(4), 1049–1054. https://doi.org/10.35940/ijrte.c6427.118419
Hapsoro, D., & Santoso, T. R. (2018). Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor’s Reputation on Giving Going concern Opinion? International Journal of Economics and Financial Issues, 8(1), 143–152. http:www.econjournals.com
IAPI. (2011). Standar Profesional Akuntan Publik (SPAP).
Immanuel, B., & Aprilyanti, R. (2019). Analysis of Audit Tenure, Opinion Shopping, Company Growth, and Debt to Equity Ratio Effect on Audit Going concern Opinion. ECo-Fin, 1(2), 84–90. https://doi.org/10.32877/ef.v1i2.125
Islamiati, R., Julianto, W., & Maulana, A. (2021). The Determination of The Acceptance of Going concern Audit Opinion: Financial Distress, Institutional Ownership, and Auditor Reputation ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 10(3), 206–212. https://doi.org/10.15294/aaj.v10i3.52048
Izazi, D., & Arfianti, R. I. (2019). Pengaruh Debt Default, Financial Distress, Opinion shopping Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi, 8(1), 1–14. https://doi.org/10.46806/ja.v8i1.573
Junaidi, D., & Nurdiono, D. (2016). Kualitas Audit: Perspektif Opini Going concern (B. Hartadi (ed.)).
Kurnia, P., & Mella, N. F. (2018). Opini Audit Going Concern: Kajian Berdasarkan Kualitas Audit, Kondisi Keuangan, Audit Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya pada Perusahaan yang Mengalami Financial Distress pada Perusahaan Manufaktur. Jurnal Riset Akuntansi Dan Keuangan, 6(1), 105–122.
Kusumayanti, N. P. E., & Widhiyani, N. L. S. (2017). PENGARUH OPINION SHOPPING, DISCLOSURE DAN REPUTASI KAP PADA OPINI AUDIT GOING CONCERN. E-Jurnal Akuntansi Universitas Udayana, 18, 2290–2317.
Laksmita, B., & Sukirman, S. (2020). Financial Distress Moderates the Effect of KAP Reputation, Auditor Switching, and Leverage on the Acceptance of Going concern Opinions. Accounting Analysis Journal, 9(3), 200–207. https://doi.org/10.15294/aaj.v9i3.39563
Laura, R., & Nur, H. (2021). Apakah Opinion Shopping, Reputasi Kap, Audit Tenure Dan Kondisi Keuangan Mempengaruhi Opini Audit Going Concern? JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01), 1–10. https://doi.org/10.34204/jiafe.v7i1.2928
Lokamandala, M. A., Koeswayo, P. S., & Harahap, D. Y. (2023). The Effect of Firm Size and Financial Distress on Going concern Audit Opinion. Journal of Accounting Auditing and Business, 6(1), 2023. https://jurnal.unpad.ac.id/jaab/article/view/43085/pdf
Majidah, & Firdayanti, A. (2021). OPINI AUDIT GOING CONCERN : FAKTOR AUDITOR DAN FAKTOR NON AUDITOR JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). 5(3), 2430–2445.
Minerva, L., Sumeisey, V. S., Stefani, S., Wijaya, S., & Lim, C. A. (2020). Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan dan Audit Lag terhadap Opini Audit Going Concern. Owner, 4(1), 254.
Nagari, Y. C. R., & Suhartini, D. (2022). Determinan opini audit Going Concern: Financial Distress sebagai variabel moderasi menggunakan Logistics Regression Analysis. Owner, 6(4), 3988–3999. https://doi.org/10.33395/owner.v6i4.1048
Nurbaiti, A., & Yanti, S. D. M. (2022). The Influences of Company’s Growth, Cash Flow, and Debt Default on the Acceptance of Going concern Audit Opinions ANNISA. The Indonesian Journal of Accounting Research, 25(03), 359–382. https://doi.org/10.33312/ijar.622
Permana, G. A., Setyadi, E. J., Fakhruddin, I., & Inayati, N. I. (2024). The Influences of Profitability , Company Growth , Financial. Jurnal Riset Akuntansi Dan Keuangan, 12(2), 997–1010.
Pham, D. H. (2022). Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2145749
Praptitorini, M. D., & Januarti, I. (2011). Analisis Pengaruh Kualitas Audit, Debt Default Dan Opinion shopping Terhadap Penerimaan Opini Going Concern. Jurnal Akuntansi Dan Keuangan Indonesia, 8(1), 78–93. https://doi.org/10.21002/jaki.2011.05
Pratiwi, R. H. (2020). the Effects of Audit Lag, Opinion Shopping, Leverage, and Profitability To the Going concern Audit Opinion. Jurnal Akuntansi Dan Auditing, 16(2), 89–104. https://doi.org/10.14710/jaa.16.2.89-104
Purnamasari, P., Nashwa, F. A., Harahap, D. Y., & Lestari, R. (2023). FINANCIAL DISTRESS DAN OPINI AUDIT TERKAIT GOING CONCERN: MODERASI PENERAPAN TURNAROUND STRATEGY. 13(1), 157–170. https://doi.org/10.22219/jrak.v13i1.25656
Puspaningsih, A., & Analia, A. P. (2020). The Effect of Debt Default , Opinion shopping , Audit Tenure and Company ’ s Financial Conditions on Going-concern Audit Opinions. 9(2), 115–127.
Putri, S. F. I. P. (2020). Factors Affecting Going concern Audit Opinions. American International Journal of Business Management, 3(12), 27–35. www.aijbm.com
Putu, N., Eka, P., & Dwirandra, A. A. N. B. (2019). Opinion shopping Sebagai Pemoderasi Pengaruh Financial Distress Pada Opini Audit Going Concern. E-Jurnal Akuntansi, 26, 111–145.
Rahim, S. (2017). Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion shopping Terhadap Penerimaan Opini Going Concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 75. https://doi.org/10.24843/jiab.2016.v11.i02.p02
Rahmadia, V., & T, S. (2017). PENGARUH RASIO LEVERAGE, RASIO ARUS KAS, OPINI AUDIT, AUDIT LAG, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN.
Salim, A. (2023). Financial Distress and Other Financial Conditions on Going concern Audit Opinions. Jurnal Bisnis Dan Akuntansi, 25(2), 229–242. https://doi.org/10.34208/jba.v25i2.2073
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3.9492
Senjaya, K., & Budiartha, I. K. (2022). Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern. E-Jurnal Akuntansi, 32(1), 3511. https://doi.org/10.24843/eja.2022.v32.i01.p14
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Sumani, S. (2020). Prediksi Financial Distress : Rasio Keuangan Dan Sensitivitas Makroekonomi Perusahaan Sektor Primer. EKUITAS (Jurnal Ekonomi Dan Keuangan), 3(3), 285–305. https://doi.org/10.24034/j25485024.y2019.v3.i2.4153
Tihar, A., Sari, I. P., & Handoko, B. L. (2021). Effect of Debt Default, Disclosure, and Financial Distress on the Receiving of Going concern Audit Opinions. The Winners, 22(2), 155–161. https://doi.org/10.21512/tw.v22i2.7072
Wibawa, L. A., & Mulyani, E. (2023). Pengaruh Prior Opinion, Debt Default dan Kondisi Keuangan terhadap Penerimaan Opini Audit Going Concern. 5(4), 1732–1745.
Wicaksono, A. (2024). Permintaan Sepatu Bata Terus Menurun hingga Tutup Pabrik di Purwakarta. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20240505104149-92-1094072/permintaan-sepatu-bata-terus-menurun-hingga-tutup-pabrik-di-purwakarta
Widiasari, A., & Sari, R. P. (2021). Pengaruh opinion shopping dan disclosure terhadap opini audit going concern dimoderasi prior opinion. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 12(03), 827–839. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/34849%0Ahttps://ejournal.undiksha.ac.id/index.php/S1ak/article/viewFile/34849/20190
Widiatami, A. K. (2020). Audit committee’s role in moderating the effect of financial distress towards going concern audit opinion. International Journal of Financial Research, 11(4), 432–442. https://doi.org/10.5430/ijfr.v11n4p432
Widyastuti, A. Y., & Efrianti, D. (2021). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 621–630. https://doi.org/10.37641/jiakes.v9i3.1212
Winata, A., Meiden, C., Suhartono, S., Dema, Y., & Apriwenni, P. (2022). Determinants of the Acceptance of Going concern Audit Opinions. Budapest International Research and Critics Institute (BIRCI-Journal), 8132–8140. https://doi.org/10.33258/birci.v5i2.4596
Zefanya, J., & Naibaho, E. A. B. (2023). Faktor-faktor yang mempengaruhi opini audit going concern dengan financial distress sebagai variabel moderasi. Jurnal Universitas Muhammadiyah Jakarta, 10(1), 1–21.
Published
2024-10-26
Section
Articles
Copyright (c) 2024 Adhynia Velsi, Elvira Luthan
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
