PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

  • Diva Regina Universitas Katolik Indonesia Atma Jaya
  • Hyasshinta Dyah S. L. Paramitadewi Universitas Katolik Indonesia Atma Jaya
Keywords: public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, financial condition, going concern audit opinion

Abstract

This study aims to analyze the effect of public accounting firm's reputation, previous year's audit opinion, liquidity, solvency, and financial conditions on going concern audit opinion acceptance. The companies studied were the mining sector listed on the Indonesia Stock Exchange in 2015-2019. This study examines 65 firm years data using logistic regression. The results indicate that the previous year's audit opinion has a positive, while financial conditions have a negative effect on going concern audit opinion acceptance. On the other hand, the public accounting firm's reputation, liquidity, and solvency do not affect the acceptance of going-concern audit opinion.

References

Abadi, K., Purba, D. M., & Fauzia, Q. (2019). The Impact of Liquidity Ratio, Leverage Ratio, Company Size and Audit Quality on Going Concern Audit Opinion. Jurnal Akuntansi Trisakti, 6(1), 69-82.

Ariani, Y. (2019). Pengaruh Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Pemberian Opini Keberlangsungan Usaha Pada Perusahaan Jasa. Jurnal Akuntansi Bisnis, 12(2), 107-121.

Arifati, R., Melania, S., & Andini, R. (2016). Arifati,Analisis Pengaruh Kualitas Auditor, Likuiditas, Profitabilitas, Solvabilitas dan Ukuran Perusahaan terhadap Opini Audit Going Concern pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Journal Of Accounting, 2(2), 1-13.

Eilifsen, A., Messier Jr, W. F., Glover, S. M., & Prawitt, D. F. (2010). Auditing & Assurance Services. New York: McGraw-Hill.

Fitriani, M., & Asiah, A. N. (2019). Pengaruh Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Jurnal Manajemen dan Akuntansi, 19(2), 31-40.

Harris, R., & Meiranto, W. (2015). Pengaruh Debt Default, Disclosure, Opini Audit Tahun Sebelumnya, Ukuran Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern. Diponegoro Journal of Accounting, 4(4), 298-308.

Harlen, Y. S., Topowijono, & Azizah, D. F. (2019). Analisis Penggunaan Model Altman (Z-Score) Untuk Memprediksi Potensi Kebangkrutan. Jurnal Administrasi Bisnis (JAB),66(1). 79-88

Hery. (2013). Setiap Auditor Harus Baca Buku Ini!. Jakarta: PT Grasindo.

IAPI. (2012). Standar Auditing (SA). Retrieved from Institut Akuntan Publik Indonesia: http://iapi.or.id/Iapi/detail/192
Krissindiastuti, M., & Rasmini, N. K. (2016). Faktor-faktor yang mempengaruhi opini audit going concern. E-Jurnal Akuntansi Universitas Udayana 14(1), 451-481.

Kurnia, P., & Mella, N. F. (2018). Opini Auidt Going Concern,. Jurnal Riset Akuntansi dan Keuangan, 6(1), 105-122.

Laksmiati, E., & Atiningsih, S. (2018). Pengaruh Auditor Switching, Reputasi KAP, dan Financial Distress Terhadap Opini Audit Going Concern. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 13(1), 45-61.

Lie, C., Wardani, R. P., & Pikir, T. W. (2016). Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Rencana Manajemen terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur di BEI). Berkala Akuntansi dan Keuangan Indonesia, 1(2), 84-106.

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

Ross, S., Westerfield, R., & Jordan. (2018). Essentials of Corporate Finance. New York: McGraw-Hill.

Soraya, E., & Haridhi, M. (2017). Faktor-faktor Yang Mempengaruhi Voluntary Auditor Swtiching (Studi Empiris pada Perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia tahun 2011-2015). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(1), 48-62.

Suryo, M., Nugraha, E., & Nugroho, L. (2019). Pentingnya Opini Audit Going Concern dan Determinasinya. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 123-130.

Tandungan, D., & Mertha, I. (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.
Published
2021-07-08
Abstract viewed = 0 times
PDF downloaded = 0 times