OPINI AUDIT GOING CONCERN: SINYAL NEGATIF TERHADAP KEBERLANJUTAN OPERASIONAL PERUSAHAAN (STUDI LITERATUR)
DOI:
https://doi.org/10.32897/jsikap.v8i2.3243Keywords:
Opini Audit Going Concern, Debt Default, Prior Opinion, Opinion Shopping, Audit DelayAbstract
The continuity of a company needs to be considered and maintained, especially in the midst of economic conditions full of intense competition. Companies will frequently have to contend with divergent interests between shareholders and management when maintaining operational shortages. The most effective way to manage such differences of interest is to hire an auditor. The auditor's role is to measure management performance and verify that financial reports are accurate. Furthermore, evaluating the financial statements' equality, auditors take a company's viability into consideration. The purpose of this study is to understanding the drivers that influence going concern audit opinions while evaluating the continuing company’s operations. The research methodology that uses is literature review. The results of the research demonstrate that debt default, earlier opinions, and audit delay all have an impact on the going concern audit opinions. Furthermore, opinion shopping has no impact on whether going concern audit opinions are accepted.
References
Alamsyah, M. T., & Apandi, R. N. N. (2023). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Berdasarkan Standar Audit 570. Responsive: Jurnal Pemikiran Dan Penelitian Bidang Administrasi, Sosial, Humaniora Dan Kebijakan Publik, 6(1), 31–42. https://doi.org/10.24198/responsive.v6i1.45965
Amami, I., & Triani, N. N. A. (2021). Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern. AKUNESA: Jurnal Akuntansi Unesa, 10(1), 46–56. https://doi.org/10.26740/akunesa.v10n1.p46-56
Auladi, I. A. T., Azizah, D., Suwaji, D. W., & Harventy, G. (2019). Pengaruh Audit Delay, Reputasi Auditor Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia tahun 2015 - 2017). Jurnal Akademi Akuntansi, 2(2), 93–103. https://doi.org/10.22219/jaa.v2i2.8854
Budiantoro, H., Nathania, F. A., & Lapae, K. (2022). Pengaruh Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, Debt Default dan Opinion Shopping Terhadap Opini Audit Going Concern. Owner: Riset & Jurnal Akuntansi, 6(3), 3251–3260. https://doi.org/10.33395/owner.v6i3.1043
Dewi, I. (2022). Opini Audit Going Concern Dan Faktor Yang Mempengaruhinya. Liabilitas: Jurnal Ilmiah Akuntansi Dan Ekonomi, 7(2), 31–38. https://doi.org/10.54964/liabilitas.v7i2.222
Dewi, M. S., Nursyahbani, D., Janah, A. N., & Nur, C. (2024). Analisis Pengaruh Independensi Dan Kompetensi Auditor Internal Terhadap Kualitas Audit : Literature Review. Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 3(1), 85–89. https://doi.org/https://doi.org/10.58192/profit.v3i1.1635
Endiana, I. D. M., & Suryandari, N. N. A. (2021). Opini Going Concern: Ditinjau Dari Agensi Teori Dan Pemicunya. EKUITAS: Jurnal Ekonomi Dan Keuangan, 5(2), 224–242. https://doi.org/10.24034/j25485024.y2021.v5.i2.4490
Ernawati, Y., & Ardini, L. (2023). Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern. Jurnal Audit Dan Perpajakan (JAP), 2(2), 13–20. https://doi.org/10.47709/jap.v2i2.1995
Fajrillah, R., Lestari, I. R., Luhur, U. B., Durya, A., Wakil, M., Keuangan, M., & Nazara, S. (2023). Pengaruh Financial Distress, Opinion Shopping, Debt Default dan Komite Audit Terhadap Opini Audit Going Concern. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan (JAKPT), 1(2), 264–275. https://doi.org/10.59407/jakpt.v1i2.206
Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner: Riset & Jurnal Akuntansi, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348
Izazi, D., & Arfianti, R. I. (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
Khodiman, A., & NR, E. (2023). Pengaruh Reputasi Auditor, Audit Client Tenure dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern. Jurnal Eksplorasi Akuntansi, 5(2), 731–744. https://doi.org/10.24036/jea.v5i2.691
Nisa, A., & Rudy. (2023). Pengaruh Prior Opinion, Company Growth, Dan Mekanisme Corporate Governance Terhadap Pemberian Opini Audit Going Concern. JURNAL REVENUE: Jurnal Ilmiah Akuntansi, 3(2), 567–584. https://doi.org/https://doi.org/10.46306/rev.v3i2.212
Pratiwi, W., & Bustomi, M. (2023). Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern. Jurnal Sains Dan Teknologi, 11(1), 383–389. https://doi.org/10.37641/jiakes.v11i1.1606
Regina, D., & Paramitadewi, H. D. S. L. (2021). Pengaruh Reputasi Kap, Opini Audit Tahun Sebelumnya, Likuiditas, Solvabilitas, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 52–71. https://doi.org/10.25170/balance.v18i1.2306
Rochadi, I., & Henny, D. (2022). Pengaruh Ukuran KAP (Kantor Akuntan Publik), Profitabilitas, dan Audit Delay Terhadap Opini Audit Going Concern dengan Kondisi Keuangan Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(2), 3533–3546. https://doi.org/http://dx.doi.org/10.25105/jet.v3i2.18050
Widiasari, A., & Sari, R. P. (2021). Pengaruh Opinion Shopping dan Disclosure terhadap Opini Audit Going Concern Dimoderasi Prior Opinion. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 12(3), 827–839. https://doi.org/https://doi.org/10.23887/jimat.v12i3.34849
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
