Pengaruh Profitabilitas, Debt Default, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern

Authors

  • Glorious Tegar STIE Indonesia Banking School

DOI:

https://doi.org/10.35384/jkp.v20i1.498

Keywords:

Covid-19, going concern audit opinion, profitability, debt default, company growth

Abstract

Business industry can be linked to become a reference for the condition of country's economic status. Giving a going concern audit opinion can help company’s stakeholders in ensuring the sustainability of the company in the next year from the date of the audited financial statements. This can help the company to make decisions easier. This research was taken during the Covid-19 pandemic, which shows that there are companies that have suffered losses due to the pandemic and can be seen in the going concern audit opinion on the company's financial statements. Auditors are expected to be aware of the factors and potential problems that can arise and affect the sustainability of the company. These include the influence of profitability, debt default and company growth.

References

Aji P. Ramadhan. 2021. Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion.

Arens, Alvin. A, Randal J. Elder, Mark S. Beasley. 2015. Audit dan Jasa Assurance: Pendekatan Terpadu (Penerjemah Herman Wibowo). Jakarta: Salemba Empat.

Arens, Alvin. A, Randal J. Elder, Mark S. Beasley dan Jusuf, Amir. 2015. Jasa Audit dan Assurance Pendekatan Terpadu (Adaptasi Indonesia). Jakarta: Salemba Empat.

Christian Lie. 2016. Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Rencana Manajemen terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur di BEI).

Galan Khalid Imani. 2017. The Influence of Debt Default, Audit Lag, Financial Condition, And Audit Opinion On The Previous Year On Audit Opinion Going Concern.

Hardi. 2020. Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion.

IAI (Ikatan Akuntansi Indonesia). 2011, “Standar Profesional Akuntan Publik (SPAP). Jakarta: Salemba Empat.

IAPI. 2011. Standar Profesi Akuntan Publik. Jakarta: Salemba Empat.

Intan Permata Hati. 2017. Pengaruh Opini Audit Tahun Sebelumnya dan Kondisi Keuangan terhadap Opini Audit Going Concern.

Jamaluddin.M. 2018. The Effect Of Financial Distress And Disclosure On Going Concern Opinion Of The Banking Company Listing In Indonesian Stock Exchange.

Maher N. Ali. 2019. Impact of accounting earnings quality on the going-concern in the Iraqi tourism firms.

Downloads

Published

2023-12-15

How to Cite

Tegar, G. . (2023). Pengaruh Profitabilitas, Debt Default, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern. Jurnal Keuangan Dan Perbankan, 20(1), 11–20. https://doi.org/10.35384/jkp.v20i1.498
Abstract Views: 27 | File Downloads: 20