Drivers of going concern audit opinions: empirical evidence from Indonesia

Suroto, Lina Rahmawati; Kusuma, Hadri

doi:10.1515/hjbpa-2017-0015

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.

References

[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.
Search in Google Scholar Back to article
[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.
Search in Google Scholar Back to article
[3] Ballesta, JPS, and Emma Garcia-Meca. 2005. “Audit qualifications and corporate governance in Spanish listed firms”, Managerial Auditing Journal, 20 (7), 725-738.
Search in Google Scholar Back to article
[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.
Search in Google Scholar Back to article
[5] Ghozali, Imam, and Hengky Latan. 2012. Partial Least Square ‘Konsep, Teknik Dan Aplikasi” SmartPLS 2.0 M3. Semarang: Badan Penerbit Universitas Diponegoro.
Search in Google Scholar Back to article
[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).
Search in Google Scholar Back to article
[7] IAPI. 2011. Standar Profesional Akuntan Publik 31 Maret 2011. 1st ed. Jakarta: Salemba Empat.
Search in Google Scholar Back to article
[8] IAPI. 2013. “Standar Profesional Akuntan Publik.” IAPI. Retrived from http://iapi.or.id/detail/63-Standar-Profesional-Akuntan-Publik.
Search in Google Scholar Back to article
[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.
Search in Google Scholar Back to article
[10] Junaidi, and Jogiyanto Hartono. 2010. “Faktor Non Keuangan Pada Opini Going Concern.” Simposium Nasional Akuntansi XIII.
Search in Google Scholar Back to article
[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-i1/1461.10.6007/IJARAFMS/v5-i1/1461
Search in Google Scholar Back to article
[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: 451–68.10.31843/jmbi.v1i3.35
Search in Google Scholar Back to article
[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.
Search in Google Scholar Back to article
[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.
Search in Google Scholar Back to article
[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.
Search in Google Scholar Back to article
[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 in Google Scholar Back to article

Drivers of going concern audit opinions: empirical evidence from Indonesia

Abstract

Paradigm

My account