Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern
Abstract
This study aims to prove whether the previous audit opinion, financial distress, and auditor Switching on going concern audit opinion. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. Samples were obtained by purposive sampling method. The number of samples obtained is 43 companies. The data analysis technique used is the Wald test. Based on the results of the study, it is known that the previous audit opinion has no effect on the going concern audit opinion. Financial distress has a negative effect on going concern audit opinion. Auditor Switching has a positive effect on going concern audit opinion. The theoretical implication of this research is as an additional reference for further research related to going concern audit opinion and agency theory.
Keywords : Going Concern Audit; Previous Audit Opinion; Financial distress; Auditor Switching.
Downloads
Download data is not yet available.
References
Aminah, Werdhaningtyas, A., & Tarmizi, R. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Yang Tercatat Di. Akuntansi & Keuangan, 8(1), 36–50.
Cameran, M., Prencipe, A., & Trombetta, M. (2016). Mandatory Audit Firm Rotation and Audit Quality. European Accounting Review, 25(1), 35–58. https://doi.org/10.1080/09638180.2014.921446
Dewayanto, T. (2011). Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 6(1), 81–104.
Dharmayatri, N. W. S., & Wiratmaja, I. D. N. (2021). Return On Assets, Leverage, Company Size dan Tax Avoidance. E-Jurnal Akuntansi, 31(9), 2301. https://doi.org/10.24843/eja.2021.v31.i09.p12
Dwiyanti, R. M. E., & Sabeni, A. (2014). Faktor-Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary. Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Diponegoro. Diponegoro Journal of Accounting, 3, 716–723.
Eddy, E. P. S., Angela, A., & -, E. (2020). The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance. Jurnal Akuntansi, 12(2), 256–264. https://doi.org/10.28932/jam.v12i2.2908
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Ishak, S. (2016). Going-concern audit report: The role of audit committee. International Journal of Economics and Financial Issues, 6(6Special Issue), 36–39.
Kartika, A., Studi, P., Universitas, A., Kendeng, S. J., Bendan, V., & Semarang, N. (2012). PENGARUH KONDISI KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI The Effect of Financial Condition and Non Financial of Going Concern in the Manufacturing Companies Listed at Indonesia Stock Exchange. 1(1), 25–40.
Kemuning, N. L. D., & Juliarsa, G. (2016). Pengaruh reputasi auditor dan ukuran perusahaan pada keakuratan dalam pemberian opini going concern. E-Jurnal Akuntansi Universitas Udayana, 15(2), 847–861.
KESUMOJATI, S. C. I., WIDYASTUTI, T., & DARMANSYAH, D. (2017). Pengaruh Kualitas Audit, Financial Distress, Debt Default Terhadap Penerimaan Opini Audit Going Concern. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(1), 62–76. https://doi.org/10.34204/jiafe.v3i1.434
Kristanti, D. (2018). Implementasi Kebijakan Pengelolaan Pengurus Kelompok Belajar Skema Baru Di Universitas Terbuka. Jurnal Pendidikan Terbuka Dan Jarak Jauh, 19(2), 73–86. https://doi.org/10.33830/ptjj.v19i2.322.2018
Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
Mais, R. G., & Patminingih, D. (2017). Effect of good corporate governance on tax avoidance of the company in listed of the indonesia stock exchange. Jurnal STEI Ekonomi, 26(2), 230–243.
Meliala, H. A. S., & Sulistyawati, A. I. (2019). PERGANTIAN KANTOR AKUNTAN PUBLIK dan FAKTOR-FAKTOR YANG MEMPENGARUHINYA. Maksimum, 7(1), 33. https://doi.org/10.26714/mki.7.1.2017.33-47
Melistiari, N. K. M., Suryandari, N. N. A., & Putra, G. B. B. (2021). Pengaruh Ukuran Perusahaan, Kondisi Keuangan, Kualitas Audit, Manajemen Laba Dan Opini Audit Tahun Sebelumnya Terhadap Opini …. Kumpulan Hasil Riset …, 3(1), 1–10. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1664
Mus, A. R., & Tjan, J. S. (2020). PARADOKS : JURNAL ILMU EKONOMI Volume 3 . No . 4 ( 2020 ); Oktober Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. 3(4).
Nelson, M. (2014). Independent Regulatory Agencies. The Presidency A to Z, September 2001, 6–8. https://doi.org/10.4135/9781483302782.n158
Smulowitz, S., Becerra, M., & Mayo, M. (2019). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Sumadi, K. (2011). Mengapa Perusahaan Melakukan Auditor Switch? Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–11.
Sumarwoto, S. (2014). Rotasi Kap Yang Bersifat Mandatory, Kualitas Pelaporan Keuangan Dan Bargaining Power Klien. Jurnal Akuntansi Bisnis Dan Perbankan …, 22(1). https://jurnal.polines.ac.id/index.php/jabpi/article/view/590
Winata, A. S., & Anisykurlillah, I. (2018). Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor. Jurnal Dinamika Akuntansi, 9(1), 82–91. https://doi.org/10.15294/jda.v9i1.11998
Cameran, M., Prencipe, A., & Trombetta, M. (2016). Mandatory Audit Firm Rotation and Audit Quality. European Accounting Review, 25(1), 35–58. https://doi.org/10.1080/09638180.2014.921446
Dewayanto, T. (2011). Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 6(1), 81–104.
Dharmayatri, N. W. S., & Wiratmaja, I. D. N. (2021). Return On Assets, Leverage, Company Size dan Tax Avoidance. E-Jurnal Akuntansi, 31(9), 2301. https://doi.org/10.24843/eja.2021.v31.i09.p12
Dwiyanti, R. M. E., & Sabeni, A. (2014). Faktor-Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary. Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Diponegoro. Diponegoro Journal of Accounting, 3, 716–723.
Eddy, E. P. S., Angela, A., & -, E. (2020). The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance. Jurnal Akuntansi, 12(2), 256–264. https://doi.org/10.28932/jam.v12i2.2908
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Ishak, S. (2016). Going-concern audit report: The role of audit committee. International Journal of Economics and Financial Issues, 6(6Special Issue), 36–39.
Kartika, A., Studi, P., Universitas, A., Kendeng, S. J., Bendan, V., & Semarang, N. (2012). PENGARUH KONDISI KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI The Effect of Financial Condition and Non Financial of Going Concern in the Manufacturing Companies Listed at Indonesia Stock Exchange. 1(1), 25–40.
Kemuning, N. L. D., & Juliarsa, G. (2016). Pengaruh reputasi auditor dan ukuran perusahaan pada keakuratan dalam pemberian opini going concern. E-Jurnal Akuntansi Universitas Udayana, 15(2), 847–861.
KESUMOJATI, S. C. I., WIDYASTUTI, T., & DARMANSYAH, D. (2017). Pengaruh Kualitas Audit, Financial Distress, Debt Default Terhadap Penerimaan Opini Audit Going Concern. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(1), 62–76. https://doi.org/10.34204/jiafe.v3i1.434
Kristanti, D. (2018). Implementasi Kebijakan Pengelolaan Pengurus Kelompok Belajar Skema Baru Di Universitas Terbuka. Jurnal Pendidikan Terbuka Dan Jarak Jauh, 19(2), 73–86. https://doi.org/10.33830/ptjj.v19i2.322.2018
Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
Mais, R. G., & Patminingih, D. (2017). Effect of good corporate governance on tax avoidance of the company in listed of the indonesia stock exchange. Jurnal STEI Ekonomi, 26(2), 230–243.
Meliala, H. A. S., & Sulistyawati, A. I. (2019). PERGANTIAN KANTOR AKUNTAN PUBLIK dan FAKTOR-FAKTOR YANG MEMPENGARUHINYA. Maksimum, 7(1), 33. https://doi.org/10.26714/mki.7.1.2017.33-47
Melistiari, N. K. M., Suryandari, N. N. A., & Putra, G. B. B. (2021). Pengaruh Ukuran Perusahaan, Kondisi Keuangan, Kualitas Audit, Manajemen Laba Dan Opini Audit Tahun Sebelumnya Terhadap Opini …. Kumpulan Hasil Riset …, 3(1), 1–10. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1664
Mus, A. R., & Tjan, J. S. (2020). PARADOKS : JURNAL ILMU EKONOMI Volume 3 . No . 4 ( 2020 ); Oktober Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. 3(4).
Nelson, M. (2014). Independent Regulatory Agencies. The Presidency A to Z, September 2001, 6–8. https://doi.org/10.4135/9781483302782.n158
Smulowitz, S., Becerra, M., & Mayo, M. (2019). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Sumadi, K. (2011). Mengapa Perusahaan Melakukan Auditor Switch? Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–11.
Sumarwoto, S. (2014). Rotasi Kap Yang Bersifat Mandatory, Kualitas Pelaporan Keuangan Dan Bargaining Power Klien. Jurnal Akuntansi Bisnis Dan Perbankan …, 22(1). https://jurnal.polines.ac.id/index.php/jabpi/article/view/590
Winata, A. S., & Anisykurlillah, I. (2018). Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor. Jurnal Dinamika Akuntansi, 9(1), 82–91. https://doi.org/10.15294/jda.v9i1.11998
Published
2022-01-26
How to Cite
SENJAYA, Kevin; BUDIARTHA, I Ketut.
Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 1, p. 198-208, jan. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/65203>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i01.p14.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
