FACTORS INFLUENCING GOING CONCERN AUDIT OPINION AMONG BASIC MATERIALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING THE PERIOD OF 2019-2021

Article Sidebar

PDF
Published: Feb 28, 2024
DOI: https://doi.org/10.24912/ijaeb.v2i1.3126-3140
Keywords:
Profitability Liquidity Solvency Firm Size Going Concern Audit Opinion

Main Article Content

Michelle Kristian
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Hendang Tanusdjaja
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Catherine Catherine
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Halim Putera Siswanto
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, solvency, and firm size on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 49 samples and 147 data from basic materials companies selected by the purposive sampling method. Data processing techniques uses logistic regression analysis and processed using SPSS version 26. The result of this research indicate that profitability has a negative and significant effect on going concern audit opinion, solvency has a positive and significant effect on going concern audit opinion, liquidity and firm size have no significant effect on going concern audit opinion.

Article Details

Issue
Vol. 2 No. 1 (2024): February 2024
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb

References

Yushita, A. N. (2010). Earnings Management dalam Hubungan Keagenan. Jurnal Pendidikan Akuntansi Indonesia, 8(1), 53-62.

Brigham, E. F., & Houston, J. F. (2011). Fundamentals of Financial Management. Boston: Cengage Learning.

Connelly, B. L., Certo, T., Ireland, R. D., & Reutzel, C. R. (2011). Signalling Theory: A Review and Assessment. Journal of Management, 37(1), 39-67.

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2019). Financial Accounting with IFRS 4th Edition. Hokoben: John Wiley & Sons.

Warren, C. S., Reeve, J. M., Duchac, J. E., Suhardianto, N., Kalanjati, D. S., Jusuf, A. A., & Djakman, C. D. (2016). Accounting Indonesia Adaptation. Jakarta: Salemba Empat.

Subramanyam, K. R. (2014). Financial Statement Analysis. New York: McGraw-Hill Education.

Riyanto, B. (2013). Dasar-Dasar Pembelanjaan Perusahaan Edisi 4. Yogyakarta: BPFE.

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).

Anggraini, N., Pusparini, H., & Hudaya, R. (2021). Pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap opini audit going concern. Jurnal Akademi Akuntansi, 6(1), 24-55.

Kasmir. (2019). Analisis Laporan Keuangan (Edisi Revisi). Rajawali Pers.

Averio, T. (2021). 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.

Zdolsek, D., Jagric, T., & Kolar, I. (2022). Auditor’s going-concern opinion prediction: the case of Slovenia. Economic Research-Ekonomska Istrazivanja, 35(1), 106-121.

Salawu, R. O., Oladejo, T. M., & Inneh, E. G. (2017). Going concern and audit opinion of Nigerian Banking Industry. Accounting & Taxation, 9(1), 63-72.

Moalla, H. (2017). Audit report qualification/modification: Impact of financial variables in Tunisia. Journal of Accounting in Emerging Economies, 7(4), 468-485.

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), 2443-4175.

Field, A. (2017). Discovering Statistics Using IBM SPSS Statistics. Thousand Oaks: Sage Publications Ltd.

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 Edisi 10. Semarang: Badan Penerbit Universitas Diponegoro.

Alaminos, D., Castillo, A. D., Fernandez, M. A. (2020). Going concern opinion prediction for football clubs: Evidence from the Spanish League. Contaduria y Administracion, 65(1), 1-23.

Nugroho, L., Nurrohmah, S., & Anasta, L. (2018). Faktor-faktor yang mempengaruhi opini audit going concern. Sistem Informasi, Keuangan, Auditing dan Perpajakan, 2(2), 96-111.

Ferdy, S., & Iskak, J. (2022). Faktor-faktor yang mempengaruhi opini audit going concern pada perusahaan manufaktur. Jurnal Multiparadigma Akuntansi, 4(3), 1352-1359.

Hameedi, K. S., Almagtome, A., & Ali, M. N. (2019). Impact of accounting earnings quality on the going-concern in the Iraqi tourism firms. African Journal of Hospitality, Tourism and Leisure, 8(5), 1-12.

Prasetyo, A. A., & Iskak, J. (2021). Faktor-faktor yang mempengaruhi penerimaan opini audit going concern. Jurnal Multiparadigma Akuntansi, 3(3), 1352-1361.

Ginting, W. A. (2018). Analisis faktor-faktor yang mempengaruhi opini audit going concern. Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit, 5(1), 45-53.