PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN

Frans Guntara Ardi, Indra Saputra, Susi Dwi Mulyani

Abstract


This study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation. Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 – 2015. Based on sample picked with purposive sampling method, samples which used in this research is 32 companies wih three years period resulting 96 sample units. Data analysis conducted with logistic regression method ananlysis with SPSS bersion 23.0, with significance value set at 5%. The results of the research concludes that financial distress and auditor reputation has significant effect on going concern modified audit opinion. Meanwhile, company size and audit tenure does not have significant effect on going concern modified audit opinion.


Keywords


Keywords : Going concern modified audit opinion, financial distress, company size, audit tenure, auditor reputation.

Full Text:

PDF

Article Metrics

Abstract views : 119| PDF views : 0

References


Altman, E. I. (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The Journal of Finance Vol. 23 No.4, 589-609.

Altman, E., & McGough, T. (1974). Evaluation of A Company as A Going Concern. Journal of Accountancy, 50-57.

Arens, A., & Loebbecke, J. (1997). Auditing: An integrated approach (7th ed.). Upper Saddle River, N.J: Prentice-Hall, Inc.

Gallizo, J. L., & Saladrigues, R. (2016). An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange. Intangible Capital, 1-16.

Ghozali, I. (2011). Aplikasi Analisis Multivariate denan Program SPSS. Badan Penerbit Undip.

Haron, H., Hartadi, B., Mahfooz, A., & Ishak, I. (2009). Factors Influencing Auditors' Going Concern Opinion. Asian Academy of Management Journal, 1-19.

Hartono, J. (2010). Teori Portofolio dan Analisis Investasi. Yogyakarta: BPFE. Yogyakarta: BPFE.

IAI. (2014). Pernyataan Standar Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia.

IAPI. (2014). Standar Audit. Jakarta: Ikatan Akuntan Publik Indonesia.

Ikatan Akuntan Indonesia. (2014). Pernyataan Standar Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia.

Junaidi, Hartono, J., & Jogiyanto. (2010). Non-Financial Factors in the Going Concern Opinion. Journal of Indonesian Economy & Business, 369-378.

Kementrian Keuangan Republik Indonesia. (2012). Peraturan BAPEPAM-LK No. X.K.6. Jakarta: BAPEPAM-LK.

Knechel, W., & Vanstraelen, A. (2007). The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. Auditing: A Journal of Practice & Theory, 113.

Monroe, G., & Hossain, S. (2013). Does Audit Quality Improve After The Implementation of Mandatory Audit Partner Rotation? Accounting and Management Information Systems Vol. 12.

Nasser, A. T., & Wahid, E. A. (2006). Auditor-client relationship: the case of audit tenure and auditor switching in Malaysia. Managerial Auditing Journal.

Peraturan : PP Nomor 20 Tahun 2015 tentang Praktik Akuntan Publik. (2015, April 6). Dipetik Juni 3, 2016, dari Pusat Pembinaan Profesi Keuangan: http://pppk.kemenkeu.go.id/Dokumen/Details/43

Shockley, R. A. (1981). Perceptions of Auditors' Independence: An Empirical Analysis. The Accounting Review.

Sinarwati, N. K. (2010). Mengapa Perusahaan Manufaktur yang Terdaftar di BEI Melakukan Pergantian Kantor Akuntan Publik? Simposium Nasional Akuntansi XIII Purwokerto 2010.

Sinason, D. H., Jones, J. P., & Shelton, S. W. (2001). An Investigation of Auditor and Client Tenure. American Journal of Business.

Stanišić, N., Petrović, Z., Vićentijević, K., & Mizdraković, V. (2014). Auditor Switching and Qualified Audit Opinion: Evidence from Serbia. Information systems in accounting and audit, 553-557.

Susan, & Trisnawati, E. (2011). Faktor-Faktor yang Mempengaruhi Perusahaan Melakukan Auditor Switch. Jurnal Bisnis dan Akuntansi Vol. 13.

Svanberg, J., & Ohman, P. (2014). Lost revenues associated with going concern modified opinions in the swedish audit market. Journal of Applied Accounting, 197-214.

Tagesson, T., & Öhman, P. (2015). To be or not to be – auditors’ ability to signal going concern problems. Journal of Accounting & Organizational Change Vol. 11 No. 2, 175-192.

Wertheim, P., & Robinson, M. (2011). Evidence On The Effect Of Financial Distress On Type II Audit Errors. Journal of Applied Business Research27.6, 135-149.




DOI: http://dx.doi.org/10.25105/jmat.v6i2.5557

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.