The Influence of Financial Distress, Debt Default, Company Growth, and Company Size on The Going Concern Audit Opinion

Authors

  • Hidayatul Nikmah Universitas Muhammadiyah Surakarta
  • Atwal Arifin Universitas Muhammadiyah Surakarta

DOI:

https://doi.org/10.37385/ijedr.v5i2.5125

Keywords:

Company Growth, Company Size, Debt Default, Financial Distress, Going Concern Audit Opinion

Abstract

This study aims to analyze whether financial distress, debt default, company size, and company growth influence the going concern audit opinion. The population of this study consists of 56 companies in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022 that meet all the specified criteria. Secondary data from www.idx.co.id and relevant company websites were used for this research. The sampling technique employed was purposive sampling, resulting in a total sample size of 159 companies after adjustment with the purposive sampling criteria. Data collection was conducted through documentation methods using logistic regression analysis technique. The results of this study indicate that company growth significantly influences the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022, while financial distress, debt default, and company size do not affect the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022.

References

al Fath, N. D., & Sugito, P.-. (2020). Pengaruh Debt Default, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Buletin Studi Ekonomi, 25(2), 265. Https://Doi.Org/10.24843/Bse.2020.V25.I02.P06

Ayuanda, N., & Wijaya, A. D. (2023). The Effect Of The Size Of Public Accounting Firm , Previous Year ’ S Audit Opinion , Financial Distress , And. Jafa, 10(December), 119–129.

Budiantoro, H., Tamida, S. L., & Lapae, K. (2022). Pengaruh Profitabilitas, Debt Default Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Aksioma, 21(2), 175–188. Https://Doi.Org/10.29303/Aksioma.V21i2.178

Dita, F. R., & Andayani, S. (2023). Opinion Shopping As Moderating Influence Of Financial Distress, Audit Client Tenure And Auditor’s Reputation On Going Concern Audit Opinion. Sustainable Business Accounting And Management Review, 5(2), 55–77. Https://Doi.Org/10.61656/Sbamr.V5i2.60

El Deeb, M. S., & Ramadan, M. S. (2020). The Impact Of Financial Distress , Firm Size , And Audit Quality On Earnings ’ Manage Ment Evidence From Companies Listed In The Egyptian Stock Exchange Abstract ??????? ? ???? ??? ???? ???? ????? ?????? ???? ?????? ?????? ??? ??????? ???????? ??????? ???. Alexandria Journal Of Accounting Research Third, 4(3), 1–48.

Hakiki, F., Mappanyukki, R., & Buana, U. M. (2022). The Influence Factors Of Going Concern Audit Opinion Acceptance Using Firm Size As A Moderating. 3.

Idawati, W. (2023). Pengaruh Financial Distress, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit. Jurnal Ekonomi, Manajemen Dan Perbankan (Journal Of Economics, Management And Banking), 9(3), 275–290. Https://Doi.Org/10.35384/Jemp.V9i3.453

Iriyanti, I., & Nyale, M. H. Y. (2022). Pengaruh Financial Distress Dan Reputasi Auditor Terhadap Opini Audit Going Concern Dengan Komite Audit Sebagai Pemoderasi. Scientific Journal Of Reflection?: Economic, Accounting, Management And Business, 5(4), 1091–1100. Https://Doi.Org/10.37481/Sjr.V5i4.585

Krisna Arum, G. I., Hastuti, A. W., & Suprayitno, A. (2022). Effect Of Financial Performance On Going Concern Audit Opinion. International Journal Of Research In Social Science And Humanities, 03(08), 36–45. Https://Doi.Org/10.47505/Ijrss.2022.V3.8.6

Liliani, P. (2021). Pengaruh Financial Distress, Debt Default, Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2017. Jurnal Bina Akuntansi, 8(1), 1–9.

Listyaningrum, I., & Sofie, S. (2022). Pengaruh Kondisi Keuangan Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Bumn Yang Terdaftar Di Bei Tahun 2017-2021. Jurnal Sosial Teknologi, 2(9), 765–772. Https://Doi.Org/10.59188/Jurnalsostech.V2i9.409

Nagari, Y. C. R., & Suhartini, D. (2022). Determinan Opini Audit Going Concern: Financial Distress Sebagai Variabel Moderasi Menggunakan Logistics Regression Analysis. Owner, 6(4), 3988–3999. Https://Doi.Org/10.33395/Owner.V6i4.1048

Napitupulu, H. E., & Latrini, M. Y. (2022). Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi Kap, Opini Audit Sebelumnya Pada Opini Audit Going Concern. E-Jurnal Akuntansi, 32(6), 1565. Https://Doi.Org/10.24843/Eja.2022.V32.I06.P13

Oktaviani, O., & Challen, A. E. (2020). Pengaruh Kualitas Auditor, Audit Tenure Dan Debt Default Terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi Dan Keuangan, 8(2), 83. Https://Doi.Org/10.29103/Jak.V8i2.2727

Permana, P. G. W. (2020). The Influence Of Company Size, Financial Distress, Kap Reputation On Going Concern Audit Opinion Of Manufacturing Companies From Bei. International Journal Of Environmental, Sustainability, And Social Sciences, 53(1), 1689–1699. Https://Www.Infodesign.Org.Br/Infodesign/Article/View/355%0ahttp://Www.Abergo.Org.Br/Revista/Index.Php/Ae/Article/View/731%0ahttp://Www.Abergo.Org.Br/Revista/Index.Php/Ae/Article/View/269%0ahttp://Www.Abergo.Org.Br/Revista/Index.Php/Ae/Article/View/106%0a

Pham, D. H. (2022). Determinants Of Going-Concern Audit Opinions: Evidence From Vietnam Stock Exchange-Listed Companies. Cogent Economics And Finance, 10(1). Https://Doi.Org/10.1080/23322039.2022.2145749

Putri, S. F. I. P. (2020). Factors Affecting Going Concern Audit Opinions. American International Journal Of Business Management, 3(12), 27–35. Www.Aijbm.Com

Putu, N., Eka, P., & Dwirandra, A. A. N. B. (2019). Opinion Shopping Sebagai Pemoderasi Pengaruh Financial Distress Pada Opini Audit Going Concern Ni. E-Jurnal Akuntansi Universitas Udayana, 26, 111–145.

Rahmadona, S., Sukartini, & Djefris, D. (2019). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Akuntansi Dan Manajemen, 14(1), 15–42. Https://Doi.Org/10.30630/Jam.V14i1.82

Saputra Dan Ketut Tanti Kustina, E. (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), 1–10. Http://Dx.Doi.Org/10.22225/Kr.10.1.712.51-62

Sengaji, C. L. D., & Zulfikar. (2018). Analisis Opini Audit Going Concern Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Periode 2013-2016. Universitas Muhammadiyah Surakarta, 1(1), 1–16.

Setiyanti, S. W. (2012). Jenis-Jenis Pendapat Auditor (Opini Auditor) Sri. Jurnal Stie Semarang, 66(2), 37–39.

Sihombing, T., & Wandy, K. M. (2023). The Effect Of Financial Conditions And Company Size On The Going Concern Audit Opinion. Jurakunman (Jurnal Akuntansi Dan Manajemen), 16(2), 255. Https://Doi.Org/10.48042/Jurakunman.V16i2.242

Srimindarti, C., Suwarti, T., Oktaviani, R. M., & Fajar, J. A. (2019). Determinants Of Going Concern Audit Opinion. Atlantis Press, 86(Icobame 2018), 96–99. Https://Doi.Org/10.2991/Icobame-18.2019.21

Suci, I., & Pamungkas, I. D. (2022). Pengaruh Financial Distress Terhadap Penerimaan Opini Audit Going Concern Dengan Good Corporate Governance Sebagai Variabel Moderasi Studi Pada Sektor Energi Tahun 2014 – 2020. Jurnal Riset Ekonomi Dan Bisnis, 15(1), 47. Https://Doi.Org/10.26623/Jreb.V15i1.4555

Suryani, I., Yuniarti, R., & Syahrudin, M. (2023). Effect Of Financial Distress, Liquidity, And Leverage On The Audit Opinion Going Concern On Companies Listed On Idxesgl During The Pandemic Period (2019-2021). International Journal Of Business, Economics, And Social Development, 4(1), 1–11. Https://Doi.Org/10.46336/Ijbesd.V4i1.379

Tihar, A., Sari, I. P., & Handoko, B. L. (2021). Effect Of Debt Default, Disclosure, And Financial Distress On The Receiving Of Going Concern Audit Opinions. The Winners, 22(2), 155–161. Https://Doi.Org/10.21512/Tw.V22i2.7072

Widiana, R. U. (2016). Kesadaran, Ekspektasi, Dan Minat Mahasiswa Prodi Akuntansi Fakultas Ekonomi Universitas Islam Indonesia Terhadap Program The Association Of Chartered Certified Accountants (Acca): Sebuah Analisis Deskriptif.

Widyarti, L. S., & Muniroh, H. (2022). Pengaruh Profitabilitas, Debt Default, Pertumbuhan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concernpada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016-2020. Jisos: Jurnal Ilmu Sosial, 1, 227–238.

Winarta, W., & Kuntadi, C. (2022). Literature Review: The Effect Of Company Size, Company Growth, And Company Liquidity On Going Concern Audit Opinion. Dinasti International Journal Of Economics, Finance & Accounting, 3(4), 430–437. Https://Doi.Org/10.38035/Dijefa.V3i4.1438

Downloads

Published

2024-07-03

How to Cite

Nikmah, H. ., & Arifin, A. (2024). The Influence of Financial Distress, Debt Default, Company Growth, and Company Size on The Going Concern Audit Opinion. International Journal of Economics Development Research (IJEDR), 5(2), 1673–1692. https://doi.org/10.37385/ijedr.v5i2.5125