Factors affecting going concern audit opinion with company size as a moderating variable in sub sector manufacturing companies registered food and beverages on the indonesia stock exchange Period 2015-2019
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Published:
Aug 30, 2021
Keywords:
Audit Going Concern Opinion, Profitability, Liquidity, Leverage, Sales Growth, Company Size.
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Computer Science
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Abstract
This study aims to examine and analyze the Factors Affecting Audit Opinions Going Concern With Company Size as a Moderating Variable in Manufacturing Companies on the Indonesia Stock Exchange for the 2015-2019 Period. The population in this study were 53 Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange for the 2015- 2019 period with the Census sampling method, so that the number of samples in this study was 37 companies x 5 years = 185 data observations. The data analysis method used is descriptive statistical test, logistic regression analysis and moderation regression analysis with statistical data processing software tools, namely Eviews. The results of the Wald test show that partially liquidity and leverage have a positive and significant effect on going-concern audit opinion. While profitability and sales growth partially have a negative but not significant effect on going concern audit opinion. the size of the company is not significant interaction in moderating the effect of profitability, liquidity, leverage and sales growth on going concern audit opinion on the Food and Beverage Sub Sector Manufacturing companies for the 2015-2019 period.
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Hilda Siregar, rizka, Rusli, E. and Bukit, R. (2021) “Factors affecting going concern audit opinion with company size as a moderating variable in sub sector manufacturing companies registered food and beverages on the indonesia stock exchange Period 2015-2019”, Jurnal Mantik, 5(2), pp. 1246-1250. Available at: https://www.iocscience.org/ejournal/index.php/mantik/article/view/1515 (Accessed: 17July2026).
References
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[22] Krissindiastuti, M., & Rasmini, N. K. (2016). Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, Vol. 14, No. 1. 451-481. ISSN: 2303-1018.
[23] Kristiana, I. (2012). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Berkala Ilmiah Mahasiswa Akuntansi. Vol. 11, No.1. Hal 47-51.
[24] L. H., J. (1994). The Effect of Experience on Concensus of Going Concern Judgments. VI, 160-172.
[25] La Salle, Randal E., & Asokan, A. (1996). Auditor View on The Type of Audit Report Issued to Entities with Going Concern Uncertainties. Dalam Accounting Horizons (Vol. X, hal. 51-72).
[26] Mutchler, J. (1984). Auditors Perseptions of the Going Concern Opinion Decision.
[27] Pransiska, D., & Aminah. (2021). Analisis Pengaruh Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern. OSF Preprints. https://doi.org/10.31219/osf.io/u6bj8
[28] Octaviana, D., & Trisnawati, R. (2021). Determinan Opini Audit Going Concern. Prosiding Seminara Nasional Akuntansi (SENAPAN), Vol. 1, No. 1, 107-118. DOI: https://doi.org/10.33005/senapan.v1i1.107.
[29] Qintharah, Y. N. (2020). Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Prosiding Konferensi Nasional Ekonomi Manajemen dan Akuntansi (KNEMA). 1-12. ISSN: 2776-1177. https://jurnal.umj.ac.id/index.php/KNEMA/.
[30] Sari, P. (2019). Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. No, 1(1), 1–7.
[31] Setiawan, I. K., Sunarsih, N. M., & Munidewi, LA. B. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. KARMA (Karya Riset Mahasiswa Akuntansi), Vol. 1, No. 1, 328-327. P-ISSN 2302-5514, E-ISSN. http://e-journal.unmas.ac.id/index.php/karma/article/view/1645.
[32] Setyarno, dkk. (2006). Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. IX, 1-25.
[33] Sinarwati, N. (2010). Mengapa Perusahaan Manufaktur yang Terdaftar di BEI Melakukan Pergantian Kantor Akuntan Publik?
[34] Siregar, H., & Nurmala, P. (2018). Pengaruh Ukuran Perusahaan Dan Penerimaan
Opini Going Concern Terhadap Harga Saham. JRKA. Volume 4 Issue 2, 78 – 90.
[35] Subramanyam, K., & Wild, J. (2010). Analisis Laporan Keuangan (10th ed.). Jakarta: Salemba Empat.
[36] Utama, Y. W., Syukur, A., & Firmansyah, A. (2021). Opini Audit Going Concern: Sudut Pandang Likuiditas, Leverage, Financial Distress Risk, Tax Risk. Jurnal Al-Iqtishad Edisi 17 Volume 1, 122-140. http://ejournal.uin-suska.ac.id/index.php/al-iqtishad/article/view/12657/6559.
[37] Venuti, E. (2007). The Going Concern Assumption Revisited: Assessing a Company’s Future Viability.
[38] Warnida. (2011). Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Yang Listing di BEI). VI (1), 30-43.
[39] Wawo, A., Kartini, & Kusumawati, A. (2019). Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Opini Going Concern. Jurnal Mirai Management Terakreditasi Nasional e-ISSN : 2597 – 4084, Vol. 4 No.1. Pavailable Online at: https://journal.stieamkop.ac.id/index.php/mirai.
[40] Weston J. Fred dan Copeland, T. E. (1995). Manajemen Keuangan. (J. Wasana, Penerj.) Jakarta: Binarupa Aksara.
[41] Wiagustini, N. L. (2010). Dasar – Dasar Manajemen Keuangan. Denpasar: Udayana University Press.
[42] Widyantari, A. (2011). Opini Audit Going Concern dan Faktor-Faktor yang Mempengaruhi : Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Universitas Udayana Denpasar.
[2] Alichia, Y. (2013). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern.
[3] Aminah, & Pransiska, D. (2021). Analisis Pengaruh Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern. OSF Preprints. https://doi.org/10.31219/osf.io/u6bj8.
[4] Andini, B. N., Soebandi, & Peristiwaningsih, Y. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun (2014-2017). Media Mahardhika Vol. 19 No. 2, 380-394.
DOI: http://dx.doi.org/10.29062/mahardika.v19i2.262.
[5] Ardika, I Kadek, & Ekayani, N. (2013). Analisis FaktorFaktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2007-2011. III (1).
[6] Arrasyid, H., & Mujennah. (2020). Determinan Pertimbangan Auditor Dalam Merumuskan Opini Audit Going Concern Pada Perusahaan Go Public Di Bursa Efek Indonesia. Jurnal Manajemen Dan Akuntansi, Vol. 21, No. 2. 68-80.
[7] Asker, J., Farre-Mensa, J., & Ljungqvist, A. (2011). Comparing the investment behavior of public and private firms (No. w17394). National Bureau of Economic Research.
[8] 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, Vol.6, No.1, https://doi.org/10.1108/AJAR-09-2020-0078.
[9] Baridwan, Z. (2010). Intermediate Accounting (8th Edition ed.). Yogyakarta: BPFE-Yogyakarta.
[10] Bruynseels, Liesbeth, Knechels, W., & Willekens, M. (2006). Do Industry Specialist and Business Risk Auditors Enhance Audit Reporting Accuracy.
[11] C. W, C., & Church, B. (1992). Default on Debt Obligations and the Issuance of Opini Going - Concern Opinions. A Journal of Practice & Theory (Vol. XI, hal. 30-49).
[12] Fahmi, I. (2006). Analisis Investasi Dalam Persepektif Ekonomi Dan Politik. Bandung: Refika Aditama.
[13] Foroghi, D. (2012). Audit Firm Size and Going Concern Reporting Accuracy Interdiciplinary Journal of Contemporary Research In Business, Vol. III.
[14] Ginting, M. (2020). Effect Of Liquidity, Leverage And Firm Size On Going-Concern Audit Opinion With Profitability As Moderating Variables In Manufacturing Companies Listed On Idx Period 2009-2018. International Journal of Public Budgeting, Accounting and Finance, 3(1), 96–106. Retrieved from http://ijpbaf.org/index.php/ijpbaf/article/view/245.
[15] Ginting, S., & Suryanan, L. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Wira Ekonomi Mikroskil, Vol. 4, No. 2, 111-120.
[16] Hanafi, M., & Halim, A. (2012). Analisis Laporan Keuangan (7th ed.). Yogyakarta: UPP AMP YKPN.
[17] Harahap, S. (2008). Analisis Kritis Atas Laporan Keuangan.
[18] Hidayat, A. (2018). Analisis Faktor-faktor Keuangan Yang Berpengaruh Pada Penerimaan Opini Audit Going Concern. II (2).
[19] IAPI, Institus Akuntan Publik Indonesia. (2011). Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.
[20] Ibrahim, S. (2014). Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya, dan Financial Distress Terhadap Penerimaan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012). III (3), 1-11.
[21] Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: Gramedia Persada.
[22] Krissindiastuti, M., & Rasmini, N. K. (2016). Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, Vol. 14, No. 1. 451-481. ISSN: 2303-1018.
[23] Kristiana, I. (2012). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Berkala Ilmiah Mahasiswa Akuntansi. Vol. 11, No.1. Hal 47-51.
[24] L. H., J. (1994). The Effect of Experience on Concensus of Going Concern Judgments. VI, 160-172.
[25] La Salle, Randal E., & Asokan, A. (1996). Auditor View on The Type of Audit Report Issued to Entities with Going Concern Uncertainties. Dalam Accounting Horizons (Vol. X, hal. 51-72).
[26] Mutchler, J. (1984). Auditors Perseptions of the Going Concern Opinion Decision.
[27] Pransiska, D., & Aminah. (2021). Analisis Pengaruh Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern. OSF Preprints. https://doi.org/10.31219/osf.io/u6bj8
[28] Octaviana, D., & Trisnawati, R. (2021). Determinan Opini Audit Going Concern. Prosiding Seminara Nasional Akuntansi (SENAPAN), Vol. 1, No. 1, 107-118. DOI: https://doi.org/10.33005/senapan.v1i1.107.
[29] Qintharah, Y. N. (2020). Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Prosiding Konferensi Nasional Ekonomi Manajemen dan Akuntansi (KNEMA). 1-12. ISSN: 2776-1177. https://jurnal.umj.ac.id/index.php/KNEMA/.
[30] Sari, P. (2019). Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. No, 1(1), 1–7.
[31] Setiawan, I. K., Sunarsih, N. M., & Munidewi, LA. B. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. KARMA (Karya Riset Mahasiswa Akuntansi), Vol. 1, No. 1, 328-327. P-ISSN 2302-5514, E-ISSN. http://e-journal.unmas.ac.id/index.php/karma/article/view/1645.
[32] Setyarno, dkk. (2006). Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. IX, 1-25.
[33] Sinarwati, N. (2010). Mengapa Perusahaan Manufaktur yang Terdaftar di BEI Melakukan Pergantian Kantor Akuntan Publik?
[34] Siregar, H., & Nurmala, P. (2018). Pengaruh Ukuran Perusahaan Dan Penerimaan
Opini Going Concern Terhadap Harga Saham. JRKA. Volume 4 Issue 2, 78 – 90.
[35] Subramanyam, K., & Wild, J. (2010). Analisis Laporan Keuangan (10th ed.). Jakarta: Salemba Empat.
[36] Utama, Y. W., Syukur, A., & Firmansyah, A. (2021). Opini Audit Going Concern: Sudut Pandang Likuiditas, Leverage, Financial Distress Risk, Tax Risk. Jurnal Al-Iqtishad Edisi 17 Volume 1, 122-140. http://ejournal.uin-suska.ac.id/index.php/al-iqtishad/article/view/12657/6559.
[37] Venuti, E. (2007). The Going Concern Assumption Revisited: Assessing a Company’s Future Viability.
[38] Warnida. (2011). Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Yang Listing di BEI). VI (1), 30-43.
[39] Wawo, A., Kartini, & Kusumawati, A. (2019). Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Opini Going Concern. Jurnal Mirai Management Terakreditasi Nasional e-ISSN : 2597 – 4084, Vol. 4 No.1. Pavailable Online at: https://journal.stieamkop.ac.id/index.php/mirai.
[40] Weston J. Fred dan Copeland, T. E. (1995). Manajemen Keuangan. (J. Wasana, Penerj.) Jakarta: Binarupa Aksara.
[41] Wiagustini, N. L. (2010). Dasar – Dasar Manajemen Keuangan. Denpasar: Udayana University Press.
[42] Widyantari, A. (2011). Opini Audit Going Concern dan Faktor-Faktor yang Mempengaruhi : Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Universitas Udayana Denpasar.
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