Drivers of going concern audit opinions: empirical evidence from Indonesia

Open access

Abstract

The study of the going concern audit opinions is an important component within the enhancement of firms’ responsibility and stewardship. A going concern audit opinions implies that the independent auditor doubt the future of the firm. This study aimed to examine the drivers of the likelihood of the going-concern audit opinions. Previous studies revealed that there were inconsistent drivers influencing the going-concern audit opinion. This study shows similar results to prior works. The result indicates that firms’ financial condition and profitability significantly affect the likelihood of the going-concern audit opinion, while firms’ size and leverage are not the determinants of the intensity of the going concern audit opinion.

If the inline PDF is not rendering correctly, you can download the PDF file here.

  • [1] Arsianto Maydica Rossa and Shiddiq Nur Rahardjo. 2013. “Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern.” Diponegoro Journal Of Accounting 2 (3): 1–26.

  • [2] Aryantika Ni Putu Putri and Ni Ketut Rasmini. 2015. “Profitabilitas Leverage Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern.” E-Jurnal Akuntansi Universitas Udayana 2: 414–25.

  • [3] Ballesta JPS and Emma Garcia-Meca. 2005. “Audit qualifications and corporate governance in Spanish listed firms” Managerial Auditing Journal 20 (7) 725-738.

  • [4] Benny I Made Priyana and A A N B Dwirandra. 2016. “Kemampuan Opini Audit Tahun Sebelumnya Memoderasi Pengaruh Profitabilitas Leverage Likuiditas Pada ‘Opini Audit Going Concern.’” E-Jurnal Akuntansi Universitas Udayana 835–61.

  • [5] Ghozali Imam and Hengky Latan. 2012. Partial Least Square ‘Konsep Teknik Dan Aplikasi” SmartPLS 2.0 M3. Semarang: Badan Penerbit Universitas Diponegoro.

  • [6] Hadori Baqarina and Bambang Sudibyo. 2014. “Analisis Pengaruh Kualitas Finansial Perusahaan Kualitas Auditor Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern).” Jurnal Economia 10 (1).

  • [7] IAPI. 2011. Standar Profesional Akuntan Publik 31 Maret 2011. 1st ed. Jakarta: Salemba Empat.

  • [8] IAPI. 2013. “Standar Profesional Akuntan Publik.” IAPI. Retrived from http://iapi.or.id/detail/63-Standar-Profesional-Akuntan-Publik.

  • [9] Irwansyah Bramantika Oktavianti and Syarifah Hardayanti. 2015. “Pengaruh Faktor Keuangan Dan Faktor Non Keuangan Terhadap Pengungkapan Opini Audit Going Concern.” Simposium Nasional Akuntansi XVIII.

  • [10] Junaidi and Jogiyanto Hartono. 2010. “Faktor Non Keuangan Pada Opini Going Concern.” Simposium Nasional Akuntansi XIII.

  • [11] Khaddafi Muammar. 2015. “Effect of Debt Default Audit Quality and Acceptance of Audit Opinion Going Concern in Manufacturing Company in Indonesia Stock Exchange.” International Journal of Academic Research in Accounting Finance and Management Science 5 (1): 80–91. doi:10.6007/IJARAFMS/v5-i1/1461.

  • [12] Radjamin Iryuvita Januarizka Putri and I Made Sudana. 2014. “Penerapan Pecking Order Theory Kaitannya Dengan Pemilihan Struktur Modal Perusahaan Pada Sektor Manufaktur Di Negara Indonesia Dan Negara Australia.” Jurnal Manajemen Bisnis Indonesia 1: 451–68.

  • [13] Rahim Syamsuri. 2016. “Pengaruh Kondisi Keuangan Perusahaan Kualitas Audit Dan Opinion Shopping Terhadap Penerimaan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI).” Jurnal Ilmiah Akuntansi Dan Bisnis 11 (2): 74–82.

  • [14] Rakatenda Gusti Ngurah and I Wayan Putra. 2016. “Opini Audit Going Concern Dan Faktor-Faktor Yang Mempengaruhinya.” E-Jurnal Akuntansi Universitas Udayana 16: 1347–75.

  • [15] Tjahjani Fera and Rysa Feryna Novianti. 2014. “Audit Going Concern Opinion Influenced By Audit Quality Leverage Prior Audit Opinion Growth and Size Of The Companies.” The 7th NCFB and Doctoral Colloquium 2014 31–46.

  • [16] Wulandari Soliyah. 2014. “Analisis Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern.” E-Jurnal Akuntansi Universitas Udayana 3: 531–58.

Search
Journal information
Metrics
All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 690 382 19
PDF Downloads 460 251 8