Opini Audit Going Concern : Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas, Disclosure, dan Leverage pada Perusahaan yang Terdaftar di Indonesia Tahun 2020-2022
Going Concern Audit Opinion: The Effect of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Companies Listed in Indonesia in 2020-2022.
DOI:
https://doi.org/10.5281/zenodo.10866156Keywords:
Audit Quality, Audit Tenure, Operation Complexity, Liquidity, Disclosure, Leverage, Going Concern Audit OpinionAbstract
The objective of this study is to analyze the impact of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Going Concern Audit Opinions on the Indonesia Stock Exchange from 2020 to 2023. A sample of 39 observations from 13 manufacturing companies was selected using purposive sampling method. Logistic regression analysis was conducted to analyze the data, with support from SPSS 25 software. The study found that Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage significantly influence Going Concern Audit Opinions in Manufacturing companies on the Indonesia Stock Exchange. However, the Liquidity variable did not show a significant effect. The study shows that the independent variables examined can account for 73% of the variation in Going Concern Audit Opinions, as indicated by a Nagelkerke R Square value of 0.730 or 73%. The remaining 27% is explained by factors outside of this research model. These findings offer valuable insights for stakeholders, such as regulators, auditors, and investors, about the factors that affect Going Concern Audit Opinions, particularly in the Manufacturing sector of the Indonesia Stock Exchange. This study recommends paying attention to aspects of Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage in the audit process to anticipate and respond to potential problems with the sustainability of company operations. The language has been made more objective and formal, and the unnecessary phrase 'This study also suggests' has been removed. Additionally, the translation source has been mentioned to ensure transparency.
Downloads
References
Alfuzanni, A., & Djamil, N. (2019). Peran satuan pemeriksaan internal untuk mewujudkan good university governance dengan audit kepatuhan sebagai variable moderating. Sorot, 14(2), 41-51. (https://sorot.ejournal.unri.ac.id/index.php/JS/article/view/7824)
Ananda, S., Andriyanto, W. A., & Sari, R. (2021). Pengaruh Ukuran Perusahaan, Opini Audit,Profitabilitas, Kompleksitas Operasi, Dan Leverage Terhadap Audit Delay. Business Management, Economic, and Accounting National Seminar, 2, 298–315. www.idx.co.id
Averio, T. (2020). 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. https://doi.org/10.1108/AJAR-09-2020-0078
Banias, W. E., & Kuntadi, C. (2022). Pengaruh Kualitas Audit, Profitabilitas, dan Leverage Terhadap Opini Audit Going Concern (Literature Review). JMPIS ( Jurnal Manajemen Pendidikan Dan Ilmu Sosial), 4(1). https://doi.org/10.38035/jmpis.v4i1
Djamil, N., & Yusrizal. (2013). Pedoman Sistem Akuntansi Badan Layanan Umum. CV. Kreasi Edukasi, ISBN : 978-602-14043-5-5
Djamil, N. (2013). Pedoman Pengelolaan Pinjaman (Utang) Badan Layanan Umum. CV. Kreasi Edukasi, ISBN : 978-602-14043-6-2
Djamil, N. (2013). Pedoman Akuntansi Badan Layanan Umum Sektor Pendidikan. CV. Kreasi Edukasi, ISBN : 978-602-14043-8-6
Djamil, N. (2022). Developing An Auditing Interactive Electronic Textbook with Google Slide and Quizizz. Al-Ishlah : Jurnal Pendidikan, 14(2), 1903–1918. https://doi.org/10.35445/alishlah.v14i1.1711
Djamil, N. (2023). APIP dalam Pelaksanaan Maturitas SPIP: Government Internal Supervisory Apparatus in Implementing the Maturity of the Government Internal Control System. JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(2), 76–88. https://doi.org/10.5281/zenodo.8385072
Djamil, N. (2023). Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior: Violation of Audit Ethics Principles in Dysfunctional Audit Behavior. JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(3), 164–177. https://doi.org/10.5281/zenodo.8394964
Djamil, N. (2023). Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi . JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(4), 294–304. https://doi.org/10.5281/zenodo.10494654
DJAMIL, Nasrullah; PUTRA, Bagas Desri Angga. Dynamics of Interest Among Undergraduate Accounting Students in State Universities in Pekanbaru City Toward a Career as a Certified Public Accountant. SOROT, [S.l.], v. 18, n. 2, p. 125-140, mar. 2024. ISSN 2623-1875. Tersedia pada: <https://sorot.ejournal.unri.ac.id/index.php/JS/article/view/8092/6865>. Tanggal Akses: 18 mar. 2024 doi:http://dx.doi.org/10.31258/sorot.18.2.125-140.
Djamil, N., & Anggraini, M. (2023). Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results. InJEBA : International Journal of Economics, Business and Accounting, 1(1), 11–25. https://doi.org/10.5281/zenodo.10538909
Djamil, N. (2023). Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis. Jurnal Rumpun Ilmu Ekonomi, 1(1), 1–11. https://doi.org/10.5281/zenodo.10695247
Djamil, N. (2023, November). Konsep Pendidikan Anti Korupsi Untuk Remaja Dalam Sudut Pandang Islam: Penawaran Konseptual Pemantauan Korupsi Remaja Di Era Milenial. In Prosiding Seminar Nasional USM (Vol. 4, No. 1, pp. 178-193).
Djamil, N. (2018). Pemeriksaan Akuntan Publik. Rajawali Pers, ISBN.978-602-425-756-9
Haalisa, S. N., & Inayati, N. I. (2021). Pengaruh Ukuran Perusahaan, Audit Tenure, Kualitas Audit, Dan Audit Report Lag Terhadap Opini Audit Going Concern. Review of Applied Accounting Research, 1(1), 25–36. http://jurnalnasional.ump.ac.id/index.php/RAAR/
Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner: Riset & Jurnal Akuntansi, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348
Hapsari, RR. P. D. (2020). Analisis Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Dan Ukuran Kantor Akuntan Publik (Kap) Terhadap Audit Report Lag. Journal Civics & Social Studies, 4(2). https://doi.org/10.31980/civicos.v4i2.928
Juanda, A., & Lamur, T. F. (2021). Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern. Jurnal Akademi Akuntansi, 4(2), 270–287. https://doi.org/10.22219/jaa.v4i2.17993
Martias, D., Djamil, N., & Dwi Permata, A. (2023). Analysis of Factors that Influence Purchasing Decisions for Wardah Cosmetics in Pekanbaru City . JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(4), 194–203. https://doi.org/10.5281/zenodo.10313759
Martias, D., & Djamil, N. (2023). The Impact of the Learning Environment and Online Learning System using Google Meet on University Students' Motivation. AL-ISHLAH: Jurnal Pendidikan, 15(1), 247-260. (https://journal.staihubbulwathan.id/index.php/alishlah/article/view/2572)
Melistiari, N. K. M., Suryandari, N. N. A., & Putra, G. B. B. (2021). Pengaruh Ukuran Perusahaan, Kondisi Keuangan, Kualitas Audit, Manajemen Laba Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Kharisma, 3(1). www.idx.co.id.
Minerva, L., Sumeisey, V. S., Stefani, S., Wijaya, S., & Lim, C. A. (2020). Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan dan Audit Lag terhadap Opini Audit Going Concern. Owner : Riset & Jurnal Akuntansi, 4(1), 254. https://doi.org/10.33395/owner.v4i1.180
Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor Dan Disclosure Terhadap Pemberian Opini Audit Going Concern. JIMEA| Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3). https://doi.org/10.31955/mea.vol4.iss1.pp76- 85
Mustika, V. (2017). Pengaruh Kualitas Audit, Debt Default, Opinion Shopping, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur (Yang Terdaftar Di Bursa Efek Indonesia 2011-2015). Jom Fekon, 4(1), 1613–1627.
Prasetyo, A. A., & Iskak, D. J. (2023). Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern. Jurnal Multiparadigma Akuntansi, 5(1), 456–467.
Ridho, M., & Djamil, N. (2023). The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices. JAWI : Journal of Ahkam Wa Iqtishad, 1(2), 95–100. https://doi.org/10.5281/zenodo.10312884
Safitri, R. (2017). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Opinion Shopping, Kualitas Audit, Audit Client Tenure, Debt Default Dan Audit Lag Terhadap Penerimaanopini Audit Going Concern (Studi Empiris Pada Perusahaanmanufaktur Yang Terdaftar Di Bei Tahun 2010-2014). Jom Fekon, 4(1), 1374–1388.
Saputra, E., & Kustina, K. T. (2018). Analisis Pengaruh Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping Dan Disclosure, Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 51–62. https://doi.org/10.22225/kr.10.1.712.51-62
Sugiyono. (2018). Metodologi Penelitian Kuantitatif, Kualitatif Dan Kombinasi (Mixed Methods)
Sosiady, M., Djamil, N., & Ermansyah, E. (2022). The Effects of Internet Addiction Disorder on Students' Learning Motivation. AL-ISHLAH: Jurnal Pendidikan, 14(3), 3449-3460. doi:https://doi.org/10.35445/alishlah.v14i3.1712 (https://www.journal.staihubbulwathan.id/index.php/alishlah/article/view/1712)
Syofyan. (2022). Pengaruh Rotasi Audit, Tenure Audit, dan Spesialis Auditor Terhadap Kualitas Audit
Wijaya, B., & Basri, Y. Z. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Terhadap Opini Audit Going Concern Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Trisakti, 3(1), 67–80. https://doi.org/10.25105/jet.v3i1.14785
Wijayanti, S. (2019). Pengaruh Penerapan Ifrs, Audit Effort, Dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Jasa Real Estate). Akuntabilitas: Jurnal Penelitian Dan Pengembangan Akuntansi, 13(1), 33–48.
Yamashida, M. A. R., Askandar, N. S., & Sudaryanti, D. (2020). Pengaruh Profitabilitas, Leverage, Kompleksitas Operasi, Reputasi Kap Dan Komite Audit Pada Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. E-JRA, 09(05), 122–136.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Hudiya Aziza Sigolgi, Nasrullah Djamil
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
