The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions

Niken Lestari Putri, Nur Isna Inayati, Eko Haryanto, Edi Joko Setyadi

Abstract


The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion.

 

Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.


Full Text:

PDF

References


Angel, V., & Sumantri, FA (2018). The Effect of Profitability, Solvency, and Company Growth on Acceptance of Going Concern Audit Opinions. Scientific Journal of Accounting and Technology. Vol. 10, No.2. 1-13

Ardi, FG, Saputra, I., & Mulyani, SD (2019). The Effect of Financial Distress, Company Size, Audit Tenure, and Auditor Reputation on Going Concern Modified Audit Opinions. Journal of Master of Accountancy Trisakti, 6 (2), 225-246

Ariska, EY, Maslichah, M., & Afifudin, A. (2019). Effect of Audit Tenure, Opinion Shopping, Leverage and Company Growth on Acceptance of Going Concern Audit Opinions. Scientific Journal of Accounting Research, 8 (06). 157-170

Bayudi, N., & Wirawati, NGP (2017). Factors Affecting the Giving of Going Concern Audit Opinions. E-Journal of Accounting, Vol. 19.1. 109-136

Bintang, FM, Malikah, A., & Afifudin, A. (2019). The Influence of Previous Year's Audit Opinion, Debt Default, Liquidity Ratio, Leverage Ratio Against Going Concern Audit Opinions (Study: Manufacturing companies listed on the IDX for the period 2016–2018. Scientific Journal of Accounting Research, 8 (10).

Djoko, D., & Yanti, LD (2019). The Influence of Company Growth, Profitability, Audit Tenure, and Size of Public Accounting Firms on the Acceptance of Going Concern Audit Opinions. eCo-Fin, 1 (2), 22-28.

Effendi, B. (2019). Financial Conditions, Opinion Shopping, and Going Concern Audit Opinions on Mining Companies Listed on the IDX. Journal of Accounting and Finance, 1 (1), 34-46.

Ekarini, NPK (2016). The Influence of Company Growth, Management Plans, Opinion Shopping, and Previous Year's Audit Opinions on the Acceptance of Going Concern Audit Opinions. Journal of Professional Accounting, 7 (2), 33-44.

Fadmawati, T. N & Amanah L. (2017). The Influence of Financial Ratios, Auditor Reputation, Company Size on Going Concern Opinions. Journal of Accounting Science and Research Vol. 6, No. 9. 1-16

Ghozali, Imam, 2018. Application of Multivariate Analysis with the IBM SPSS 25 Program.

Semarang: Diponegoro University Publishing Agency.

Ginting, S & Surayana L. (2014). Analysis of Factors Affecting Going Concern Audit Opinions on Manufacturing Companies on the Indonesian Stock Exchange. Journal of Micro-Civil Economics Entrepreneurs: JWEM, 4 (2), 111-120.

Haryanto, YA, & Sudarno, S. (2019). The Effect of Profitability, Solvency, Liquidity, and Market Ratios on Going Concern Audit Opinions. Diponegoro Journal of Accounting, 8 (4). 1-13

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), 29-35.

Kemuning, NLD, & Juliarsa, G. (2016). The effect of auditor reputation and company size on accuracy in providing going concern opinion. E-Journal of Accounting, 15 (2), 847-861.

Krissindiastuti, M., & Rasmini, NK (2016). Factors Affecting Going Concern Audit Opinions. E- Journal of Accounting at Udayana University, Vol. 14.1 January 2016, 451-481.

Miraningtyas, ASA, & Yudowati, SP (2019). The Effect of Liquidity, Auditor Reputation, and Disclosure on Giving Going Concern Audit Opinions.MEA Scientific Journal (Management, Economics, & Accounting) 3 (3), 76-85

Muslimah, O., & Triyanto, N. D (2019). The Influence of Company Growth, Pior Opinion, Debt Default, and Opinion Shopping on the Acceptance of Going Concern Audit Opinions. Journal of Accounting, Auditing and Accounting Information Systems. Vol. 3 No. 2, 229- 242

Nainggolan, P. (2018). Analysis of the Effect of Audit Tenure, Company Size, Previous Year's Audit Opinion, Audit Quality on Acceptance of Going Concern Audit Opinions in Manufacturing Companies. The Lantern Journal of Accounting, 2 (2), 80-100.

Pasaribu, AM (2015). The Effect of Auditor Quality, Liquidity, Solvency and Profitability on Going Concern Audit Opinions in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange. JRAK: Journal of Accounting Research & Computerized Accounting, 6 (02), 80-92

Purba S. F & Nazir, N (2018), The Influence of Company Growth, Financial Ratios, and Auditor Quality on Going Concern Opinions. Trisakti Accounting Journal, Vol 5 No.2. 199-214.

Putri, JB, & Fettry, S. (2017). The Influence of Company Size, Audit Lag, Audit Tenure, and Previous Year's Audit Opinion on Giving Going Concern Opinions (Studies in the Mining Sector on the Indonesian Stock Exchange) Accounting Studies, 18 (2), 133-147.

Rahayuningsih, A. (2014). The Influence of Financial Conditions, Auditor Reputation, Disclosure, and Previous Year's Audit Opinion on Going Concern Audit Opinion Disclosures. Journal of Accounting and Auditing, 11 (1), 25-38.

Sarra, HD, & Alamsyah, S. (2019). Effect of Auditor reputation, Company Size, Audit Tenure, and Financial Distress on Giving Going Concern Audit Opinions to Industrial Sector Companies listed on the IDX for the 2012-2016 Period. Comparative Journal: Economics and Business, 1 (2), 40-56

Satriani, E., & Alfia, YD (2020). Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions. AKSI Journal (Accounting and Information Systems), 5 (2), 120-128.

Savitri, RA, & Mahendra, D. (2018). The Analisysis Of Factor Which Affecting The Acceptance Of Going Concern Opinion. Advance, 5 (1), 72-80.

Suharsono, RS (2018). The Effect of Audit Quality, Debt Defaults, and Company Growth on Acceptance of Going Concern Audit Opinions. Scientific Journal of Accounting, Finance and Tax, 2 (1), 35-47.

Suharto AA. (2020). The Effect of Debt Default, Audit Tunure, Opinion Shopping, and Previous Year's Audit Opinion on Going Concern e-Proceeding of Management audit opinion. Vol. 7, No.1, 702-710

Syahputra, F., & Yahya, M (2017). The Effect of Audit Tenure, Audit Delay, Previous Year's Audit Opinion, and Opinion Shopping on the Acceptance of Going Concern Audit Opinions. Scientific Journal of Accounting Economics Students (JIMEKA). Vol. 2, No. 3, (2017), 39-

Tryansyah, GI, & Khairunnisa, K. (2019). The Effect of Auditor Reputation, Profitability, Leverage, and Company Growth on Acceptance of Going Concern Audit Opinions. eProceedings of Management, 6 (2), 3572-3579

Yuridiskasari, S & Rahmatika, DN (2017). Determinants of Acceptance of Going Concern Audit Opinions in Property and Real Estate Companies. Journal of Accounting Studies, 1 (1). 1- 10




DOI: http://dx.doi.org/10.30659/jai.11.1.1-20

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi Indonesia has been indexed in

Google Scholar ID Garuda Ristekdikti ID Sinta Dikti DOAJ ID Dimensions ID OneSearch ID Base ROAD ID Crossref ID

Creative Commons License

P-ISSN : 0216-6747

E-ISSN: 2655-9552

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

View My Stats

Contact Us

Jurnal Akuntansi Indonesia
Jl. Raya Kaligawe Km.4, Semarang 50112. Email: jai@unissula.ac.id.