PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PADA PERUSAHAAN TRANSPORTASI, INFRASTRUKTUR, DAN UTILITAS

Muhammad Rakhmat  Aghisna; Ati  Sumiati; Unggul  Purwohedi

doi:10.53067/ijebef.v3i2.109

Authors

Muhammad Rakhmat Aghisna Universitas Negeri Jakarta
Ati Sumiati Universitas Negeri Jakarta
Unggul Purwohedi Universitas Negeri Jakarta

DOI:

https://doi.org/10.53067/ijebef.v3i2.109

Keywords:

opini audit going concern, pertumbuhan perusahaan, opinion audit going concern, growth company, debt default, financial distress

Abstract

The Influence of Financial Distress, Debt Default, and Company Growth on Receiving Going Concern Audit Opinions in Transportation, Infrastructure, and Utilities Companies Listed on the Indonesia Stock Exchange in 2019-2021. Thesis. Jakarta. Economic Education Study Program Concentration in Accounting Education. Faculty of Economics. State University of Jakarta. 2023. This study aims to determine the effect of financial distress, debt default, and company growth on acceptance of going concern audit opinions in transportation, infrastructure, and utility companies listed on the Indonesia Stock Exchange in 2019 - 2021. The research method used is a quantitative method with secondary data obtained from financial reports available on the Indonesia Stock Exchange with a total sample of 64 companies using purposive sampling technique. The data analysis technique used is descriptive statistical analysis, multicollinearity classic assumption test, whole model test, regression model feasibility test, logistic regression analysis, and hypothesis testing. The results showed that financial distress and debt default had a significant negative effect on acceptance of going-concern audit opinions while company growth had no effect on acceptance of going-concern audit opinions. The coefficient of determination in this study is 31% which indicates the ability of financial distress, debt default, and company growth to explain acceptance of going concern audit opinions while the remaining 69% is explained by other variables

Downloads

Download data is not yet available.

References

Anggoro, H. D., & Yulianto, A. (2019). Agency Theory: Ownership Stucture and Capital Structure as Determinants of Dividend Policy. Management Analysis Journal, 8(4), 379–387. https://journal.unnes.ac.id/sju/index.php/maj/article/view/34313

Anggraeni, N. I., & Nugroho, W. S. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Kualitas Auditor dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Borobudur Accounting Review, 19(2), 15–31. https://doi.org/10.31603/bacr.4871

Dewi, N. L. P. A., Endiana, I. D. M., & Arizona, I. P. E. (2019). Pengaruh Rasio Likuiditas, Rasio Leverage dan Rasio Profitabilitas Terhadap Financial Distress Pada Perusahaan Manufaktur. Journal of Chemical Information and Modeling, 53(November), 1689–1699. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/537

Evrillia W, D., Ketty, J. V., & De Venelli, V. (2022). Pengaruh Faktor Independensi, Pengalaman, Tekanan Anggaran Waktu Dan Biaya Audit Terhadap Kualitas Audit. KRISNA: Kumpulan Riset Akuntansi, 14(1), 1–10. https://doi.org/10.22225/kr.14.1.2022.1-10

Gani Damanhuri, A., & Dwiana Putra, I. M. P. (2020). Pengaruh Financial Distress, Total Asset Turnover, dan Audit Tenure pada Pemberian Opini Going Concern. E-Jurnal Akuntansi, 30(9), 2392. https://doi.org/10.24843/eja.2020.v30.i09.p17

Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348

Imam Ghozali, D. R. (2017). Analisis Multivariat dan Ekonometrika Teori, dan konsep dengan Aplikasi Eviews 10.

Institut Akuntan Publik Indonesia. (2013). SA 570 (hal. 1–16).

Izazi, Rizka Indri Arfianti, D. (2019). Pengaruh Debt Default, Financial Distress, Opinion Shopping Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi, 8(1), 1–14. https://doi.org/10.46806/ja.v8i1.573

Jensen, M. C., & M. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.

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/10.36418/jurnalsostech.v2i9.409

Nadzif, N., & Agung Durya, N. P. M. (2022). Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan, Audit Lag Terhadap Opini Audit Going Concern. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan, 1(2), 206–221. https://doi.org/10.55983/inov.v1i2.118

Nurul Hidayati, Dheasey Amboningtyas, A. F. (2017). The Effect Of Financial Distress, Audit Client Tenure And Debt Default On Admission Of Going Concern Audit Opinion With Company Size As A Moderating Variable. 2(2), 160–178.

Pratiwi, A. S., Shinta, ), Satoto, H., Budiwati, S., Suprapti, W., & Upn "veteran’yogyakarta, ). (2022). the Effect of Financial Ratio in the Altman Z-Score on Financial Distress. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 6(1), 413–420. https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Putri, T., & Sakti, E. (2022). Pengaruh debt default , kualitas audit , prior opinion , pertumbuhan perusahaan terhadap opini audit going concern. Volume . 18 Issue 2 ( 2022 ) Pages 385-392 INOVASI : Jurnal Ekonomi , Keuangan dan Manajemen ISSN : 0216-7786 ( Print ) 2528-1097 ( Online ) 18(2), 385–392. https://doi.org/10.29264/jinv.v18i2.10622

Ratieh Widhiastuti, P. H. (2022). Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index. 10(1), 2–14.

Rivaldi Akbar, R. (2019). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Reputasi Kap Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. 4(2), 286–303.

Rizka Maulida Syarif, Akhmad Saebani, W. J. (2021). Pengaruh kualitas audit, pertumbuhan perusahaan, dan kondisi keuangan perusahaan terhadap penerimaan opini audit going concern. 2, 45–58.

Saputra, E., & Kustina, K. T. (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

Sari, Yustina Triyani, N. (2018). Pengaruh Audit Tenure, Debt Default, Kualitas Audit Dan Opini Audit Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 7(1), 71–84. https://doi.org/10.46806/ja.v7i1.456

Senjaya, K., & Budiartha, I. K. (2022). Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern. E-Jurnal Akuntansi, 32(1), 3511. https://doi.org/10.24843/eja.2022.v32.i01.p14

Setiawan, S., . R., Carolina, Y., & Hidayat, K. (2021). The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion. The Effect of Financial Distress, Company Size, and Audit Quality on The Going Concern Opinion, 25(2), 205–216. https://doi.org/10.24002/kinerja.v25i2.4795

Setyanida, W. D., & Srimindarti, C. (2021). Pengaruh Kondisi Keuangan, Debt Default, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Simak, 19(01), 126–140. https://doi.org/10.35129/simak.v19i01.177

Suryani. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Debt Default dan Audit Tenure terhadap Opini Audit Going Concern. JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3, 2020 pg. 245-252 IBI Kesatuan ISSN 2337-7852 E-ISSN 2721 - 3048, 8(3).

Syofian, A., & Sebrina, N. (2021). Pengaruh Reputasi Underwriter, Reputasi Auditor, Dan Ukuran Perusahaan Terhadap Underpricing Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI. Jurnal Eksplorasi Akuntansi, 3(1), 137–152. https://doi.org/10.24036/jea.v3i1.331

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

Ulva, A., & Suryani, E. (2020). Pengaruh Audit Tenure, Debt Default, dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 ). e- Proceeding of Management, 7(2), 2723–2730.

Zalogo, E., & Duho, Y. P. (2022). Analisis Pengaruh Kualitas Auditor, Likuditas, Profitabilitas dan Solvabilitas terhadap Opini audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Owner, 6(1), 1101–1115. https://doi.org/10.33395/owner.v6i1.730