Analisis Beberapa Faktor yang Mempengaruhi Opini Audit Going Concern

  • Aldrin Winata Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie Jakarta, 14350, Indonesia
  • Carmel Meiden Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie Jakarta, 14350, Indonesia
Abstract views: 404
PDF downloads: 468
DOI: https://doi.org/10.26874/portofolio.v19i1.239
Keywords: debt default, kualitas audit, opini audit going concern, opinion shopping, pertumbuhan perusahaan

Abstract

Abstract

Going concern audit opinion is an estimate in the company's financial statements that can be an assessment of whether a company is experiencing a problem in maintaining the going concern. The object of research in this study is a manufacturing company listed on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used purposive sampling approach and according to the author's criteria. The sample result that can be obtained are 117 samples. The conclusion of this study shows that audit quality, debt default, and opinion shopping have a significant effect on going-concern audit opinion, while company growth has no significant effect on going-concern audit opinion.

Abstrak

Opini audit going concern adalah suatu perkiraan dalam laporan keuangan perusahaan sehingga ketika suatu perusahaan mencapai kondisi yang bertentangan dengan kelangsungan usahanya, maka dapat diperkirakan perusahaan tersebut sedang mengalami suatu masalah dalam mempertahankan kelangsungan hidupnya. Objek penelitian dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2018-2020. Teknik pengambilan sampel menggunakan metode non-probability sampling dengan pendekatan purposive sampling dan sesuai kriteria penulis. Hasil sampel yang didapat berjumlah 117 sampel. Kesimpulan dari penelitian ini menunjukan bahwa kualitas audit, debt default, dan opinion shopping berpengaruh signifikan terhadap opini audit going concern, sedangkan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern.

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Published
2022-05-31
How to Cite
Winata, A., & Meiden, C. (2022). Analisis Beberapa Faktor yang Mempengaruhi Opini Audit Going Concern. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, Dan Akuntansi, 19(1), 20 - 34. https://doi.org/10.26874/portofolio.v19i1.239
Issue
Vol 19 No 1 (2022): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Section
Articles

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