The Effect of Solvability, Company Growth and Income Management on Going Concern Audit Opinions

Anggi Dini Puspita; Dodik Juliardi; Dhika Maha Putri

doi:10.32535/ijafap.v3i3.952

The Effect of Solvability, Company Growth and Income Management on Going Concern Audit Opinions

Anggi Dini Puspita, Dodik Juliardi, Dhika Maha Putri

Abstract

This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.

Full Text:

PDF

References

Anggraini, Dewi. 2014. Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Bank Pembangunan Daerah Sumatra Barat. Jurnal KBP. Volume 2 No. 2, Juni 2014. 182-200.

Arens, A. A. R. J. Elder, and Mark S. Beasley. 2014. Auditing and Assurance Services, An Integrated Approach. 19th editon, prentice Hall, Englewood Clifts, New Jersey.

Johl, S., Jubb, C. A., & Houghton, K. A. 2007. Earnings Management And The Audit Opinion: Evidence From Malaysia. Managerial Auditing Journal.

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).

Puspitasari, E., Mukid, M. A., & Sudarno, S. 2014. Perbandingan Analisis Faktor Klasik Dan Analisis Faktor Robust Untuk Data Inflasi Kelompok Bahan Makanan Di Jawa Tengah. Jurnal Gaussian, 3(3), 343-352.

Santosa, A. F., & Wedari, L. K. 2007. Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern. Jurnal Akuntansi dan Auditing Indonesia, 11(2).

Scott, W. R. 2012. Financial Accounting Theory 6th edition. Toronto: Pearson Education Canada.

Setiawan, S. 2006. Opini Going Concern dan Prediksi Kebangkrutan Perusahaan. Jurnal Ilmiah Akuntansi, 51, 59-67.

Suryani, L. 2014. Praktik Manajemen Laba, Pertumbuhan Perusahaan, Price Earnings Ratio, Audit Report Lag Terkait Penerimaan Opini Audit Going Concern. E-Jurnal Akuntansi, 154-170.

Tuanakotta, T. M. 2013. Audit Berbasis ISA International Standards on Auditing. Jakarta: Salemba Empat.

Wibisono, E. A. 2013. Prediksi Kebangkrutan, Leverage, Audit Sebelumnya, Ukuran Perusahaan Terhadap Opini Going Concern Perusahaan Manufaktur BEI. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(4).

DOI: https://doi.org/10.32535/ijafap.v3i3.952