Opini Audit Going Concern pada Perusahaan Sektor Transportasi Sebelum dan Ketika Pandemi Covid-19
Abstract
This study aims to analyze business continuity in terms of liquidity, leverage and KAP turnover in transportation sector companies, especially in 2020 and compared to the previous year, namely 2015-2019. Liquidity is proxied by current ratio, leverage is proxied by debt to assets ratio and turnover of Public Accounting Firm (KAP) is proxied by dummy variable. The sample used is 114 samples of transportation sector companies listed on the Indonesia Stock Exchange during 2015-2020. Data analysis used a logistic regression approach. The results showed that liquidity and leverage level of transportation companies had a negative effect on going-concern audit opinion, while KAP turnover had no effect on going-concern audit opinion.
Keywords: Liquidity; Leverage; Going concern; Change of KAP; Covid-19 pandemic
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References
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Mangwiro, E. (2020). An Analysis of the Financial Reporting Practices of Financially Distressed South African Listed Companies.
Mutchler, J. F. (1985). A Multivariate Analysis of the Auditor’s Going-Concern Opinion Decision. Journal of Accounting Research, 23(2), 668. https://doi.org/10.2307/2490832
Praptitorini, M. D., & Januarti, I. (2011). Analisis Pengaruh Kualitas Audit, Debt Default Dan Opinion Shopping Terhadap Penerimaan Opini Going Concern. Jurnal Akuntansi Dan Keuangan Indonesia, 8(1), 78–93. https://doi.org/10.21002/jaki.2011.05
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Sangkala, W. (2020). Pemerintah Diminta Jangan Mempolitisasi Sektor Transportasi. E-Paper Media Indonesia.
Setyowati, W. (2009). Strategi Manajemen Sebagai Faktor Mitigasi Terhadap Penerimaan Opini Going Concern. Dissertation.
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Styron, W. J. (1993). An Empirical Examination of the Going Concern Audit Opinion: The Auditor’s Decision Regarding Continuing Going Concern Opinions and The Subsequent Fate of Comapnies That Have Received Going Concern Opinion. In Doctoral Disssertation, Texas A & M University.
Susanto, P. R., & Zubaidah, S. (2017). Pengaruh Kinerja Keuangan, Debt Default Dan Reputasi Kantor Akuntan Publik Terhadap Penerimaan Opini Audit Going Concern. Jurnal Reviu Akuntansi Dan Keuangan, 5(2), 791–800. https://doi.org/10.22219/jrak.v5i2.5155
Trenggono, L., & Triani, N. N. A. (2015). Analisis Indikator yang Mempengaruhi Auditor dalam Memberikan Opini Going Concern pada Suatu Perusahaan dengan Pendekatan ISA 570 (Perusahaan yang Terdaftar di BEI Periode 2014). Jurnal Akuntansi Akrual, 6(2), 144–165.
Utama, I. G. P. O. S., & Badera, I. D. N. (2016). Penerimaan Opini Dengan Modifikasi Going Concern dan Faktor- Faktor Prediktornya (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia). E-Jurnal Akuntansi Universitas Udayana, 14(2), 893–919.
Yuridiskasari, S., & Rahmatika, D. N. (2017). Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Property Dan Real Estate. Jurnal Kajian Akuntansi, 1(1), 1–10. https://doi.org/10.33603/jka.v1i1.507
Zéman, Z., & Lentner, C. (2018). The Changing Role of Going Concern Assumption Supporting Management Decisions After Financial Crisis. Polish Journal of Management Studies, 18(1), 428–441. https://doi.org/10.17512/pjms.2018.18.1.32
Ariesetiawan, A., & Rahayu, S. (2015). Pengaruh Profitabilitas, Likuiditas, dan Pertumbuhan Perusahaan terhadap Penerimaan Opini Audit Modifikasi Going Concern (Studi Pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2009-2013). E-Proceeding of Management, 2(1), 402.
Aryantika, N. P. P., & Rasmini, N. K. (2015). Profitabilitas, Leverage, Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern. E-Jurnal Akuntansi Udayana, 11(2), 414–425.
BEI. (2021). PT Bursa Efek Indonesia. Idx. https://www.idx.co.id/%0Awww.idx.co.id
Coelho, L. M. S., Piexinho, R. M. T., & Terjensen, S. (2012). Going Concern Opinions Are Not Bad News: Evidence from Industry Rivals.
Desai, V., Kim, J. W., Srivastava, R. P., & Desai, R. V. (2017). A Study of the Relationship between a Going Concern Opinion and Its Financial Distress Metrics. Journal of Emerging Technologies in Accounting, 14(2), 17–28. https://doi.org/10.2308/jeta-51933
Desfika, T. S. (2020). Pandemi Covid-19 Memukul Bisnis di Sektor Transportasi. In Www.Beritasatu.Com. https://www.beritasatu.com/ekonomi/619131/pandemi-covid19-%0Amemukul-bisnis-di-sektor-transportasi
Dewi, I., & Latrini, M. Y. (2018). Pengaruh Financial Distress dan Debt Default pada Opini Audit Going Concern. E-Jurnal Akuntansi Udayanai Universitas Udayana, 22(2), 1223–1252.
Harjito, Y. (2017). Analisis Kecenderungan Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur. Jurnal Akuntansi, 19(1), 31–49. https://doi.org/10.24912/ja.v19i1.112
Harlan, J. (2013). Pemodelan dalam Analisis Data Uji Klinik (I): Model Regresi Linear dan Regresi Logistik. Majalah Ilmiah Matematika Komputer.
IAI. (2011). Pertimbangan Auditor Atas Kemampuan Entitas Dalam Mempertahankan Kelangsungan Hidupnya. Standar Profesional Akuntan Publik No 30 SA Seksi 341, PSA No.30, 06.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.2139/ssrn.94043
Kasmir. (2018). Analisis Laporan Keuangan (11th ed.). Rajagrafindo Persada. https://www.rajagrafindo.co.id/produk/analisis-laporan-keuangan/
PSAK 1 Penyajian Laporan Keuangan, 01 Ikatan Akuntansi Indonesia 1 (2013).
Lennox, C. (2000). Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics, 29(3), 321–337. https://doi.org/10.1016/S0165-4101(00)00025-2
Mangwiro, E. (2020). An Analysis of the Financial Reporting Practices of Financially Distressed South African Listed Companies.
Mutchler, J. F. (1985). A Multivariate Analysis of the Auditor’s Going-Concern Opinion Decision. Journal of Accounting Research, 23(2), 668. https://doi.org/10.2307/2490832
Praptitorini, M. D., & Januarti, I. (2011). Analisis Pengaruh Kualitas Audit, Debt Default Dan Opinion Shopping Terhadap Penerimaan Opini Going Concern. Jurnal Akuntansi Dan Keuangan Indonesia, 8(1), 78–93. https://doi.org/10.21002/jaki.2011.05
Purba, S. F., & Nazir, N. (2019). Pengaruh Pertumbuhan Perusahaan, Rasio Keuangan, Dan Kualitas Auditor Terhadap Opini Audit Going Concern. Jurnal Akuntansi Trisakti, 5(2), 199. https://doi.org/10.25105/jat.v5i2.5238
Rahim, S. (2016). Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion Shopping terhadap Penerimaan Opini Going Concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 11(2), 75. https://doi.org/10.24843/jiab.2016.v11.i02.p02
Rahman, A., & Siregar, B. (2012). Faktor-faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi. Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
Sangkala, W. (2020). Pemerintah Diminta Jangan Mempolitisasi Sektor Transportasi. E-Paper Media Indonesia.
Setyowati, W. (2009). Strategi Manajemen Sebagai Faktor Mitigasi Terhadap Penerimaan Opini Going Concern. Dissertation.
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Styron, W. J. (1993). An Empirical Examination of the Going Concern Audit Opinion: The Auditor’s Decision Regarding Continuing Going Concern Opinions and The Subsequent Fate of Comapnies That Have Received Going Concern Opinion. In Doctoral Disssertation, Texas A & M University.
Susanto, P. R., & Zubaidah, S. (2017). Pengaruh Kinerja Keuangan, Debt Default Dan Reputasi Kantor Akuntan Publik Terhadap Penerimaan Opini Audit Going Concern. Jurnal Reviu Akuntansi Dan Keuangan, 5(2), 791–800. https://doi.org/10.22219/jrak.v5i2.5155
Trenggono, L., & Triani, N. N. A. (2015). Analisis Indikator yang Mempengaruhi Auditor dalam Memberikan Opini Going Concern pada Suatu Perusahaan dengan Pendekatan ISA 570 (Perusahaan yang Terdaftar di BEI Periode 2014). Jurnal Akuntansi Akrual, 6(2), 144–165.
Utama, I. G. P. O. S., & Badera, I. D. N. (2016). Penerimaan Opini Dengan Modifikasi Going Concern dan Faktor- Faktor Prediktornya (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia). E-Jurnal Akuntansi Universitas Udayana, 14(2), 893–919.
Yuridiskasari, S., & Rahmatika, D. N. (2017). Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Property Dan Real Estate. Jurnal Kajian Akuntansi, 1(1), 1–10. https://doi.org/10.33603/jka.v1i1.507
Zéman, Z., & Lentner, C. (2018). The Changing Role of Going Concern Assumption Supporting Management Decisions After Financial Crisis. Polish Journal of Management Studies, 18(1), 428–441. https://doi.org/10.17512/pjms.2018.18.1.32
Published
2022-03-26
How to Cite
GIRI, Efraim Ferdinand; KRISTIANTI, Ika Puspita; KUSUMANEGARA, Ratih Ayu.
Opini Audit Going Concern pada Perusahaan Sektor Transportasi Sebelum dan Ketika Pandemi Covid-19.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 3, p. 629-643, mar. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83628>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i03.p06.
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