Effect of Debt Ratio, Company Size, Reputation of Public Accounting Firms and Company
Growth on Going Concern Audit Opinions on Consumer Goods Companies Listed on The Indonesia Stock Exchange For The 2016-2019 Period
1Enda Noviyanti Simorangkir,2Angeline,3Ervina Kusuma
1,2,3Department of Accounting, Faculty of Economics, Universitas Prima Indonesia, Indonesia
https://doi.org/10.47191/jefms/v4-i11-31ABSTRACT:
Go public companies are required to audit their financial statements by an independent auditor, namely an auditor who works at a public accounting firms. This study aims to examine the effect of debt ratio, company size, reputation of public accounting firms and company growth on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative descriptive approach. The population is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is 15 companies. The data analysis method used is logistic regression. The results of the study are the debt ratio, company size, reputation of public accounting firms and company growth simultaneously effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Debt ratio, company size, reputation of public accounting firms and company growth partially have no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period.
KEYWORDS:
Debt Ratio, Company Size, Reputation of Public Accounting Firms, Company Growth, Going Concern Audit Opinions
REFERENCES:
1) Kusumayanti, Ni Putu Evi, & Ni Luh Sari Widhiyani. (2017). Pengaruh Opinion Shopping, Disclosure dan Reputasi KAP pada Opini Audit Going Concern. Jurnal Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana, 18(3), 2290-2317.
2) Lie, Christian, Rr. Puruwita Wardani, & Toto Warsoko Pikir. (2016). Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Rencana Manajemen terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur di BEI). Berkala Akuntansi dan Keuangan Indonesia, 1(2), 84-105.
3) Pandiangan, Saut Maruli Tua. (2015). Analisis Lama Mencari Kerja Bagi Tenaga Kerja Terdidik di Kota Medan. Skripsi. Medan: Fakultas Ekonomi dan Bisnis, Program Studi Ekonomi Pembangunan, Universitas Sumatera Utara. https://www.academia.edu/52494724/Analisis_Lama_Mencari_Kerja_Bagi_Tenaga_Kerja_Terdidik_di_Kota_Medan.
4) Pandiangan, Saut Maruli Tua. (2018). Analisis Faktor-faktor yang Mempengaruhi Penawaran Tenaga Kerja Lanjut Usia di Kota Medan. Tesis. Medan: Fakultas Ekonomi dan Bisnis, Program Studi Ilmu Ekonomi, Universitas Sumatera Utara. http://repositori.usu.ac.id/bitstream/handle/123456789/10033/167018013.pdf?sequence=1&isAllowed=y.
5) Pandiangan, Saut Maruli Tua, Resmawa, Ira Ningrum, Simanjuntak, Owen De Pinto, Sitompul, Pretty Naomi, & Jefri, Riny. (2021). Effect of E-Satisfaction on Repurchase Intention in Shopee User Students. Budapest International Research and Critics Institute-Journal, 4(4), 7785-7791. DOI: https://doi.org/10.33258/birci.v4i4.2697.
6) Pandiangan, Saut Maruli Tua, Rujiman, Rahmanta, Tanjung, Indra I., Darus, Muhammad Dhio, & Ismawan, Agus. (2018). An Analysis on the Factors which Influence Offering the Elderly as Workers in Medan. IOSR Journal of Humanities and Social Science (IOSR-JHSS), 23(10), 76-79. DOI:10.9790/0837-2310087679. http://www.iosrjournals.org/iosr-jhss/papers/Vol.%2023%20Issue10/Version-8/K2310087679.pdf.
7) Pawitri, N. P., & Yadnyana, K. (2015). Pengaruh Audit Delay, Opini Audit, Reputasi Auditor dan Pergantian Manajemen pada Voluntary Auditor Switching. E-jurnal Akuntansi Universitas Udayana, 214-228.
8) Tobing, Murniati, Afifuddin, Sya’ad, Rahmanta, Huber, Sandra Rouli, Pandiangan, Saut Maruli Tua, & Muda, Iskandar. (2018).An Analysis on the Factors Which Influence the Earnings of Micro and Small Business: Case at Blacksmith Metal Industry. Academic Journal of Economic Studies, 5(1), 17-23. https://www.ceeol.com/search/article-detail?id=754945.
9) Saifudin, Aris, & Rina Trisnawati. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Solvabilitas, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2014). Tesis. Universitas Muhammadiyah Surakarta.
10) Santosa, Arga Fajar, & Linda Kusumaning Wedari. (2007). Analisis Faktor-faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern. JAAI, 11(2), 141-158.
11) Zulfikar, M. & M. Syafruddin. (2013). Pengaruh Faktor Non Keuangan Terhadap Penerimaan Opini Audit Going Concern. Diponegoro Journal of Accounting, 610-622.
