Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019

  • Ono Parhusip Universitas Prima Indonesia
  • Elfrida Fitri Hutasoit Universitas Prima Indonesia
  • Wenny Anggeresia Ginting Universitas Prima Indonesia

Abstract

This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 < 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 > 0.05, audit tenure of 0.419 > 0.05, profitability of 0.540 > 0.05, and company growth of 0.816 > 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned.

 

Keywords: Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concern

References

Afnan, Y., Hernawati, E., & Nugraheni, R. (2020). Pengaruh Kualitas Audit, Debt Default, Audit Lag, dan Disclosure pada Opini Audit Going Concern. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.

Andini, B. N., Soebandi, & Peristiwaningsih, Y. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Media Mahardhika, 19(2), 380–394.

Gani Damanhuri, A., & Putra, I. M. P. D. (2020). Pengaruh Financial Distress, Total Asset Turnover, dan Audit Tenure pada Pemberian Opini Going Concern. E-Jurnal Akuntansi, 30(9), 2392. https://doi.org/10.24843/eja.2020.v30.i09.p17

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). BP-Universitas Diponegoro.
Kadirisman, I. (2018). Pengaruh Profitabilitas, Leverage, Kondisi Keuangan dan Ukuran Perusahaan terhadap Opini Audit Going Concern. EFEKTIF : Jurnal Bisnis Dan Ekonomi, 9(1).

Melistiari, N. K. M., Suryandari, N. N. A., & Putra, G. B. B. (2021). Pengaruh Ukuran Perusahaan, Kondisi Keuangan, Kualitas Audit, Manajemen Laba dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Kumpulan Hasil Riset …, 3(1), 1–10. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1664

Purba, S. F., & Nazir, N. (2019). Pengaruh Pertumbuhan Perusahaan, Rasio Keuangan, dan Kualitas Auditor terhadap Opini Audit Going Concern. Jurnal Akuntansi Trisakti, 5(2), 199. https://doi.org/10.25105/jat.v5i2.5238

Sari, N., & Triyani, Y. (2018). Pengaruh Audit Tenure, Debt Default, Kualitas Audit dan Opini Audit terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 7(1), 71–84. https://doi.org/10.46806/ja.v7i1.456

Setiawan, I. K., Sunarsih, N. M., & Munidewi, I. . B. (2020). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern. 328–337.
Published
2021-12-30
How to Cite
Parhusip, O., Hutasoit, E., & Ginting, W. (2021). Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019. COSTING : Journal of Economic, Business and Accounting, 5(1), 665-672. https://doi.org/https://doi.org/10.31539/costing.v5i1.2289
Abstract viewed = 0 times
pdf downloaded = 0 times