Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan, Audit Quality, Dan Opinion Shopping Terhadap Opini Audit Going Concern
Abstract
A going concern audit opinion is an auditor's assessment that indicates that a company cannot maintain its business. This assessment has the effect of losing public trust in the company's image. The aim of this research is to analyze and provide empirical evidence regarding the influence of liquidity, profitability, leverage, company size, audit quality, and opinion shopping on going concern audit opinions in various industrial sector companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses a purposive sampling technique with a sample size of 24 companies, with logistic regression analysis using EViews 12. The results of this research show that the liquidity and profitability variables have a negative effect on the acceptance of going concern audit opinions. Meanwhile, the variables leverage, company size, audit quality, and opinion shopping have no effect on receiving going concern audit opinions. The results of this research can be a reference for plans and policies in the company so that conditions remain stable for the sustainability of the company
References
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Eka Putri Kristianasari1, K. I. (2022). Faktor Pengaruh Penerimaan Opini Audit Going Concern (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019). 24(1), 83–94.
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Ginting, S., & Suryana, L. (2014). Analisis Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Wira Ekonomi Mikroskil, 4(2), 111–120. https://doi.org/10.55601/jwem.v4i2.219
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Hussainey, K. (2009). The impact of audit quality on earnings predictability. Managerial Auditing Journal, 24(4), 340–351. https://doi.org/10.1108/02686900910948189
Januarti, I. (2009). Analisis Pengaruh Faktor Perusahaan , Kualitas Auditor , Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern ( Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia ). Jurnal Universitas Diponegoro, 1–26.
Javaid, M. I., & Javid, A. Y. (2018). Efficacy of going concern prediction model for creditor oriented regime via liquidation: A MDA approach. Journal of Applied Accounting Research, 19(4), 552–573. https://doi.org/10.1108/JAAR-07-2017-0070
Julfan Saputra, Eka Nurmala Sari, W. A. (2021). Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas Dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Bisnis, 21(1), 15–25. https://doi.org/10.30596/jrab.v21i1.6232
Kharouf, H., Lund, D. J., Krallman, A., & Pullig, C. (2020). A signaling theory approach to relationship recovery. European Journal of Marketing, 54(9), 2139–2170. https://doi.org/10.1108/EJM-10-2019-0751
Kristiana, I. (2012). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhanperusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei). Berkala Ilmiah Mahasiswa Akuntansi Widya Mandala, 1(1), 47–51.
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Kurbani, A., Heryati, H., & Rismansyah, R. (2019). Analisis Likuiditas Dan Profitabilitas Melalui Variabel Intervening Kualitas Audit Terhadap Opini Auidt Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Bisnis Sriwijaya, 17(1), 1–16. https://doi.org/10.29259/jmbs.v17i1.8943
Kurnia, P., & Mella, N. F. (2018). Opini Audit Going Concern. Jurnal Riset Akuntansi Dan Keuangan, 6(1), 105–122.
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Published
2025-06-30
How to Cite
ZAHRA, Lathifah; WIJAYANTI, Dwi Marlina.
Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan, Audit Quality, Dan Opinion Shopping Terhadap Opini Audit Going Concern.
ACE: Accounting Research Journal, [S.l.], v. 5, n. 1, p. 23-45, june 2025.
ISSN 2808-8433.
Available at: <https://journal.feb.unipa.ac.id/index.php/ace/article/view/355>. Date accessed: 26 oct. 2025.
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