Article Sidebar

Submitted
September 8, 2021
Accepted
October 17, 2021
Published
October 31, 2021
Download
PDF
Statistic
Read Counter : 509 Download : 382

Downloads

Download data is not yet available.

Main Article Content

Abstract

This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2019. We used the purposive sampling method to choose the samples from the population. In the end, we got 124 samples. The data were obtained from www.idx.co.id. and other related websites. The study results show that audit delay, opinion shopping, leverage, and company size do not affect GC opinion. But, financial distress has a positive effect on GC opinion. These results give the knowledge about the factors that affect going concern audit opinion. Auditors as individuals who have independence are expected to be careful in issuing going-concern audit opinions. They should consider the factors that may affect their decision.

Keywords

Audit Delay Opinion Shopping Financial Distress Leverage Company Size GC Opinion

Article Details

License

Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal

Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.

Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).

 Creative Commons Attribution-ShareAlike (CC BY-SA)

Creative Commons License

Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

How to Cite
Syofyan, E., & Vianti, K. O. (2021). GOING CONCERN AUDIT OPINION: THE ROLE OF AUDIT DELAY, OPINION SHOPPING, FINANCIAL DISTRESS, LEVERAGE AND SIZE OF COMPANY. Jurnal Akuntansi, 11(3), 235–246. https://doi.org/10.33369/j.akuntansi.11.3.235-246
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdullah, S. N., Che A Halim, N. F., & Puat Nelson, S. (2014). The Impact of New Regulations on Earnings Quality Among Malaysian Firms. International Journal of Economics, Management and Accounting, 22(2 SE-Articles). https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/270
  2. Aryantika, N., & Rasmini, N. (2015). Profitabilitas, Leverage, Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern. E-Jurnal Akuntansi Udayana, 11(2), 414–425. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/11020
  3. Auladi, I. A. T., Azizah, D., Suwaji, D. W., & Harventy, G. (2019). Pengaruh Audit Delay, Reputasi Auditor terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Jurnal Akademi Akuntansi, 2(2), 93–103.
  4. Chapple, L. L., Kent, P., & Routledge, J. (2012). Board Gender Diversity
  5. and Going Concern Audit Opinions. SSRN Electronic Journal, February. https://doi.org/10.2139/ssrn.1979040
  6. Dewi, D. A. N. S., & Latrini, M. Y. (2018). Pengaruh Financial Distress
  7. dan Debt Default pada Opini Audit Going Concern. E-Jurnal Akuntansi, 22(2), 1223–1252. https://doi.org/10.24843/EJA.2018.v22.i02.p15
  8. Ginting, S., & Tarihoran, A. (2017). Faktor-Faktor yang Mempengaruhi Pernyataan Going Concern. Jurnal Wira Ekonomi Mikroskil, 7(1), 9–20. https://www.mikroskil.ac.id/ejurnal/index.php/jwem/article/view/439/220
  9. Kadirisman, I. (2018). Pengaruh Profitabilitas, Leverage, Kondisi Keuangan Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Buletin Ekonomi, 9(1). http://e-journal.janabadra.ac.id/index.php/jurnalefektif/article/view/660/468
  10. Kartika, A. (2012). Pengaruh Kondisi Keuangan Dan Non Keuangan terhadap Penerimaan Opini Going Concern Pada Perusahaan Manufaktur di BEI. Dinamika Akuntansi Keuanagn & Perbankan, 1(1), 25–40. https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/917
  11. Kesumojati, S. C. I., Widyastuti, T., & Darmansyah, D. (2017). Pengaruh Kualitas Audit, Financial Distress, Debt Default Terhadap Penerimaan Opini Audit Going Concern. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(1), 62–76. https://doi.org/10.34204/jiafe.v3i1.434
  12. Lestari, P., & Prayogi, B. (2017). Pengaruh Finacial Distress , Disclosure , dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Profita, 10(3), 388–398. https://doi.org/http://dx.doi.org/10.22441/journal%20profita.v10i3.2838
  13. Nursasi, Enggar, & Maria, E. (2015). Pengaruh Audit Tenure, OpinionShopping, Leverage dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Perbankan dan Pembiayaan yang Go Public di Bursa Efek Indonesia. JIBEKA, 9(1), 37–43. https://doi.org/https://doi.org/10.32812/jibeka.v9i1
  14. 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
  15. 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
  16. Rakatenda, G. N., & Putra, I. W. (2016). Opin Audit Going Concern dan Faktor - Faktor yang Mempegaruhinya. E-Jurnal Akuntansi Universitas Udayana, 16(2), 1347–1375. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/20244
  17. Ramadhani, F. T., & Sulistyowati, W. A. (2020). Detection of Going Concern Audit Opinion Based on Disclosure, Financial Condition and Opinion Shopping. Jurnal Ilmiah Akuntansi Universitas Pamulang, 8(1), 75. https://doi.org/10.32493/jiaup.v8i1.3563
  18. Rizkillah, S. T., & Nurbaiti, A. (2018). Pengaruh Ukuran Perusahaan, Financial Distress, Profitabilitas, dan Opini Audit Tahun Sebelumnya Terhadap Pemberian Opini Audit Going Concern (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akrab Juara, 3(3), 205–217.
  19. Sari, D. I., & Rahayu, S. (2015). Pengaruh Rasio Likuiditas, Leverage, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going Concern (studi Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Selama Periode Tahun 2012-2014). EProceedings of Management, 2, 3.
  20. 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.
  21. Syahputra, F., & Yahya, M. R. (2017). Pengaruh Audit Tenure, Audit Delay, Opini Audit Tahun Sebelumnya dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern pada Perusahaan …. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3), 39–47. https://www.neliti.com/publications/186935/pengaruh-audit-tenure-audit-delay-opini-audit-tahun-sebelumnya-dan-opinion-shopp
  22. Tandungan, D., & Mertha, I. M. (2016). Pengaruh Komite Audit, Ukuran Perusahaan, Audit Tenure, dan Reputasi KAP terhadap Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 16(1), 45–71. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/14366
  23. Widoretno, A. A. (2019). Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies. Journal of Economics, Business, and Government Challenges, 2(1), 49–57. https://doi.org/10.33005/ebgc.v2i1.64
  24. Wulandari, S., Syarif, U., & Jakarta, H. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern. Jurnal Akuntansi Universitas Udayana, 6(3), 531–558. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8350.