THE EFFECT OF COMPANY CHARACTERISTICS AND AUDIT FIRM ON GOING CONCERN AUDIT OPINION ISSUED BY AUDIT FIRM
Keywords:
Going Concern Opinion, audit firm Size, Audit Fee, Liquidity, Solvency, Leverage, Company Size, Company Growth
Abstract
This study was conducted with the aim of determining the effect of company characteristics and audit firm on going concern audit opinion in companies in all sectors listed on the IDX in 2021-2022. This research was conducted using quantitative methods with the dependent variable going concern opinion and independent variables, namely audit firm size, audit fees, liquidity, solvency, leverage, company size, and company growth as well as two control variables, namely losses and bankruptcy probability. The data was tested using binary logistic regression, the results obtained from this study are that the audit firm size variable has a negative effect on going concern opinion, audit fees have no effect on going concern opinion, liquidity has a positive effect on going concern opinion, solvency has no effect on going concern opinion, leverage has no effect on going concern opinion, company size has no effect on going concern opinion, company growth has no effect on going concern audit opinion, losses have a positive effect on going concern audit opinion and probability affects going concern opinion.
References
Achyarsyah, P. (2016). The Analysis of The Influence of Financial Distress, Debt Default, Company Size, and Leverage on Going Concern Opinion. International Journal of Applied Business Ana Economic Research, 14(10), 6767–6783.
Ali, M. N., Almagtome, A. H., & Hameedi, K. S. (2019). Impact of accounting earnings quality on the goingconcern in the Iraqi tourism firms. African Journal of Hospitality, Tourism and Leisure, 8(5), 1–12.
Amami, I., & Triani, N. N. A. (2021). Pengaruh Audit Delay , Fee Audit , Leverage , Litigasi , Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern. AKUNESA: Jurnal Akuntansi Unesa, 10(1).
Angelina, H., & Rohman, A. (2022). Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Diponegoro Journal Of Accounting, 11(3), 1–13.
Bakarich, K., & Baranek, D. (2020). Evidence on going concern reporting before and after ASU 2014 – 15. Accounting Research Journal, 33(6), 757–772. https://doi.org/10.1108/ARJ-06-2020-0165
Cahan, S. F., & Sun, J. (2014). The Effect of Audit Experience on Audit Fees and Audit Quality. Jornal of Accounting, Auditing & Finance, 1–23. https://doi.org/10.1177/0148558X14544503
Daniar, ratna W., Rizal, N., & Sulistyan, R. B. (2021). Metode penelitian kuantitatif. (M. Mursyid, Ed.) (3rd ed.). Lumajang, Indonesia: Widya Gama Press.
Dharma, A. N., & Lestari, P. V. (2016). Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Manajemen Unud, 5(7), 4044–4070.
Feldmann, D., & Read, W. J. (2013). Going-concern audit opinions for bankrupt companies - impact of credit rating. Managerial Auditing Journal, 28(4), 345–363. https://doi.org/10.1108/02686901311311936
Feng, M., & Li, C. (2019). Are auditors professionally skeptical? evidence from auditors’going-concern opinions and management earning forecasts, 1–35. https://doi.org/10.1111/1475-679X.12064.This
Feng, N. C. (2018). The Impact of Noncompliance and Internal Control Deficiencies on Going Concern Audit Opinions and Viability of Nonprofit Charitable Organizations. Journal of Accounting, Auditing & Finance.
Gallizo, J. L., & Saladrigues, R. (2016). An analysis of determinants of going concern audit opinion : Evidence from Spain stock exchange. Intangible Capital, 12(1), 1–16.
Harjito, Y. (2015). Analisis Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur. Jurnal Akuntansi, 19(01), 31–49.
Hossain, M., Raghunandan, K., & Rama, D. V. (2020). Abnormal disclosure tone and going concern modified audit reports. Journal of Accounting and Public Policy, 39(4), 106–764. https://doi.org/10.1016/j.jaccpubpol.2020.106764
IAPI. (2013). Standar Audit 570.
IAPI. (2016). Peraturan Pengurus Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan.
IASB. (2009). Audit Considerations in Respect of Going Concern in The Current Economic Environment.
Kasmir. (2014). Analisis Laporan keuangan (1st ed.). Jakarta: PT RajawaliGrafindo Persada.
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 ( Studi . Jurnal Riset Akuntansi & Keuangan, 6(1), 105–122.
Kusumawardhani, I. (2021). Pengaruh Kondisi Keuangan, Financial Distress, Profitabilitas dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Buletin Ekonomi, 16(1), 121–136.
Listantri, F., & Mudjiyanti, R. (2016). Analisis Pengaruh Financial Distress, Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern. Media Ekonomi, 16(1), 163. https://doi.org/10.30595/medek.v16i1.1281
McKeown, J. C., Mutchler, J. F., & Hopwood, W. (1991). Towards an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies. Auditing: A Journal of Practice & Theory, (10).
Meini, Z. (2023). Pengaruh reputasi kantor akuntan publik , leverage , audit lag terhadap opini audit going concern dengan pandemi covid-19 sebagai variabel pemoderasi. Jurnal Penelitian Pendidikan Indonesia, 9(2), 689–697.
Moalla, H., & Baili, R. (2019). Credit ratings and audit opinion: evidence from Tunisia. Journal of Accounting in Emerging Economies, 9(1), 103–125. https://doi.org/10.1108/JAEE-03-2018-0022
Pratika, I., & Primasari, N. H. (2020). Pengaruh Komisaris Independen, Komite Audit, Ukuran Perusahaan, Leverage dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Integritas Laporan Keuangan. Jurnal Akuntansi Dan Keuangan, 9(2), 109–120.
Pratiwi, L., & Lim, T. H. (2019). Pengaruh Pertumbuhan Perusahaan, Audit Tenure Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Riset Keuangan Dan Akuntansi, 4(2), 67–77. https://doi.org/10.25134/jrka.v4i2.1700
Read, W. J., & Yezegel, A. (2018). Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism? Advances in Accounting, 40, 20–26. https://doi.org/10.1016/j.adiac.2017.12.004
Rosyati, T., & Fitriyana, F. (2023). Pengaruh Manajemen Laba, Kinerja Keuangan, dan Ukuran KAP Terhadap Opini Audit Going Concern. Journal of Research and Publication Innovation, 1(4), 1194–1203.
Saemargani, F. I., & Mustikawati, R. I. (2015). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas, Ukuran KAP, dan Opini Auditor Terhadap Audit Delay. Jurnal Nominal, 4(2).
Salawu, R. O., Oladejo, T. M., & Godwin, I. (2017). Going Concern and Audit Opinion Of Nigerian Banking Industry. Accounting & Taxation, 9(1), 63–72.
Saputra, E., & Kustina, K. T. (2018). Analisis Pengaruh Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping dan Disclosure Terhadap Opini Audit Going Concern Pada perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Krisna: Kumpulan Riset Akuntansi, 10(1).
Sherlita, E., & Puspita, E. T. (2012). The Effect of Financial Ratios, Prior Audit Opinion, and Growth on the Auditors’ Going Concern Opinion. Management and Accounting (MICEMA).
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
Sugiyono. (2013). Metode Penelitian Kuantitatif Kualitatif dan R & D. Alfabeta CV.
Sundgren, S., & Svanström, T. (2014). Auditor-in-charge characteristics and going-concern reporting. Contemporary Accounting Research, 31(2), 531–550. https://doi.org/10.1111/1911-3846.12035
Suparmun, H. (2014). Variabel-Variabel Yang Mempengaruhi Penerimaan Opini Audit Dengan Paragraf Going Concern. Junral Bisnis Dan Akuntansi, 16(1), 86–93.
Tagesson, T., & Öhman, P. (2015). To be or not to be - Auditors’ ability to signal going concern problems. Journal of Accounting and Organizational Change, 11(2), 175–192. https://doi.org/10.1108/JAOC-04-2013-0034
Widhiastuti, N. L. P., & Kumalasari, P. D. (2022). Opini Audit Going Concern dan Faktor-Faktor Penyebabnya. Jurnal Studi Akuntansi Dan Keuangan, 5(1), 121–138.
Xu, H., Dao, M., & Wu, J. (2018). The effect of real activities manipulation on going concern audit opinions for financially distressed companies. Review of Accounting and Finance, 17(4), 514–539. https://doi.org/10.1108/RAF-09-2016-0135
Ali, M. N., Almagtome, A. H., & Hameedi, K. S. (2019). Impact of accounting earnings quality on the goingconcern in the Iraqi tourism firms. African Journal of Hospitality, Tourism and Leisure, 8(5), 1–12.
Amami, I., & Triani, N. N. A. (2021). Pengaruh Audit Delay , Fee Audit , Leverage , Litigasi , Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern. AKUNESA: Jurnal Akuntansi Unesa, 10(1).
Angelina, H., & Rohman, A. (2022). Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Diponegoro Journal Of Accounting, 11(3), 1–13.
Bakarich, K., & Baranek, D. (2020). Evidence on going concern reporting before and after ASU 2014 – 15. Accounting Research Journal, 33(6), 757–772. https://doi.org/10.1108/ARJ-06-2020-0165
Cahan, S. F., & Sun, J. (2014). The Effect of Audit Experience on Audit Fees and Audit Quality. Jornal of Accounting, Auditing & Finance, 1–23. https://doi.org/10.1177/0148558X14544503
Daniar, ratna W., Rizal, N., & Sulistyan, R. B. (2021). Metode penelitian kuantitatif. (M. Mursyid, Ed.) (3rd ed.). Lumajang, Indonesia: Widya Gama Press.
Dharma, A. N., & Lestari, P. V. (2016). Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Manajemen Unud, 5(7), 4044–4070.
Feldmann, D., & Read, W. J. (2013). Going-concern audit opinions for bankrupt companies - impact of credit rating. Managerial Auditing Journal, 28(4), 345–363. https://doi.org/10.1108/02686901311311936
Feng, M., & Li, C. (2019). Are auditors professionally skeptical? evidence from auditors’going-concern opinions and management earning forecasts, 1–35. https://doi.org/10.1111/1475-679X.12064.This
Feng, N. C. (2018). The Impact of Noncompliance and Internal Control Deficiencies on Going Concern Audit Opinions and Viability of Nonprofit Charitable Organizations. Journal of Accounting, Auditing & Finance.
Gallizo, J. L., & Saladrigues, R. (2016). An analysis of determinants of going concern audit opinion : Evidence from Spain stock exchange. Intangible Capital, 12(1), 1–16.
Harjito, Y. (2015). Analisis Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur. Jurnal Akuntansi, 19(01), 31–49.
Hossain, M., Raghunandan, K., & Rama, D. V. (2020). Abnormal disclosure tone and going concern modified audit reports. Journal of Accounting and Public Policy, 39(4), 106–764. https://doi.org/10.1016/j.jaccpubpol.2020.106764
IAPI. (2013). Standar Audit 570.
IAPI. (2016). Peraturan Pengurus Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan.
IASB. (2009). Audit Considerations in Respect of Going Concern in The Current Economic Environment.
Kasmir. (2014). Analisis Laporan keuangan (1st ed.). Jakarta: PT RajawaliGrafindo Persada.
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 ( Studi . Jurnal Riset Akuntansi & Keuangan, 6(1), 105–122.
Kusumawardhani, I. (2021). Pengaruh Kondisi Keuangan, Financial Distress, Profitabilitas dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Buletin Ekonomi, 16(1), 121–136.
Listantri, F., & Mudjiyanti, R. (2016). Analisis Pengaruh Financial Distress, Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern. Media Ekonomi, 16(1), 163. https://doi.org/10.30595/medek.v16i1.1281
McKeown, J. C., Mutchler, J. F., & Hopwood, W. (1991). Towards an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies. Auditing: A Journal of Practice & Theory, (10).
Meini, Z. (2023). Pengaruh reputasi kantor akuntan publik , leverage , audit lag terhadap opini audit going concern dengan pandemi covid-19 sebagai variabel pemoderasi. Jurnal Penelitian Pendidikan Indonesia, 9(2), 689–697.
Moalla, H., & Baili, R. (2019). Credit ratings and audit opinion: evidence from Tunisia. Journal of Accounting in Emerging Economies, 9(1), 103–125. https://doi.org/10.1108/JAEE-03-2018-0022
Pratika, I., & Primasari, N. H. (2020). Pengaruh Komisaris Independen, Komite Audit, Ukuran Perusahaan, Leverage dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Integritas Laporan Keuangan. Jurnal Akuntansi Dan Keuangan, 9(2), 109–120.
Pratiwi, L., & Lim, T. H. (2019). Pengaruh Pertumbuhan Perusahaan, Audit Tenure Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Riset Keuangan Dan Akuntansi, 4(2), 67–77. https://doi.org/10.25134/jrka.v4i2.1700
Read, W. J., & Yezegel, A. (2018). Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism? Advances in Accounting, 40, 20–26. https://doi.org/10.1016/j.adiac.2017.12.004
Rosyati, T., & Fitriyana, F. (2023). Pengaruh Manajemen Laba, Kinerja Keuangan, dan Ukuran KAP Terhadap Opini Audit Going Concern. Journal of Research and Publication Innovation, 1(4), 1194–1203.
Saemargani, F. I., & Mustikawati, R. I. (2015). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas, Ukuran KAP, dan Opini Auditor Terhadap Audit Delay. Jurnal Nominal, 4(2).
Salawu, R. O., Oladejo, T. M., & Godwin, I. (2017). Going Concern and Audit Opinion Of Nigerian Banking Industry. Accounting & Taxation, 9(1), 63–72.
Saputra, E., & Kustina, K. T. (2018). Analisis Pengaruh Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping dan Disclosure Terhadap Opini Audit Going Concern Pada perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Krisna: Kumpulan Riset Akuntansi, 10(1).
Sherlita, E., & Puspita, E. T. (2012). The Effect of Financial Ratios, Prior Audit Opinion, and Growth on the Auditors’ Going Concern Opinion. Management and Accounting (MICEMA).
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
Sugiyono. (2013). Metode Penelitian Kuantitatif Kualitatif dan R & D. Alfabeta CV.
Sundgren, S., & Svanström, T. (2014). Auditor-in-charge characteristics and going-concern reporting. Contemporary Accounting Research, 31(2), 531–550. https://doi.org/10.1111/1911-3846.12035
Suparmun, H. (2014). Variabel-Variabel Yang Mempengaruhi Penerimaan Opini Audit Dengan Paragraf Going Concern. Junral Bisnis Dan Akuntansi, 16(1), 86–93.
Tagesson, T., & Öhman, P. (2015). To be or not to be - Auditors’ ability to signal going concern problems. Journal of Accounting and Organizational Change, 11(2), 175–192. https://doi.org/10.1108/JAOC-04-2013-0034
Widhiastuti, N. L. P., & Kumalasari, P. D. (2022). Opini Audit Going Concern dan Faktor-Faktor Penyebabnya. Jurnal Studi Akuntansi Dan Keuangan, 5(1), 121–138.
Xu, H., Dao, M., & Wu, J. (2018). The effect of real activities manipulation on going concern audit opinions for financially distressed companies. Review of Accounting and Finance, 17(4), 514–539. https://doi.org/10.1108/RAF-09-2016-0135
Published
2024-11-03
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Articles
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