The Effects of Liquidity, Audit Tenure, and KAP Reputation on Going Concern Audit Opinion
DOI:
https://doi.org/10.59653/jbmed.v1i02.52Keywords:
Liquidity, Audit Tenure, KAP's Reputation, Going Concern, Audit OpinionAbstract
This study aims to find out how Liquidity, Audit Tenure, and KAP Reputation can affect acceptance of Going Concern Audit Opinions (Empirical Studies on Hotels, Resorts, and Cruise Lines Sub-Industry Companies listed on the IDX for the 2018-2021 period). The sample in this study is hotels, resorts, and cruise lines sub-industry companies using purposive sampling techniques so that 15 companies with 4 years of observation (60 observational data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report via the Indonesian Stock Exchange (IDX) website or the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 29 software. The data collection method is using documentation and literature study. The results of the study concluded that liquidity can significantly influence the acceptance of going concern audit opinions, while audit tenure and KAP reputation do not significantly the influence acceptance of going concern audit opinions.
Downloads
References
Akbar, R., & Ridwan, R. (2019). The Influence of Company Financial Condition, Company Size, Company Growth, and Cap Reputation on Acceptance of Going Concern Audit Opinions in Mining Companies Listed on the Indonesia Stock Exchange in 2015-2017. Scientific Journal of Accounting Economics Students. https://doi.org/10.24815/jimeka.v4i2.12239
Andyny, RD (2017). The Influence of Company Size, Audit Tenure, and Cap Reputation on Going Concern Audit Opinions in Manufacturing Companies in the Consumer Goods Sector in the 2014-2015 Period. Simki-Economic, 01 (02), 12.
Buchori, A., & Budiantoro, H. (2019). The Effect of Client Company Size, Audit Tenure, and Auditor Specialization on Audit Quality. Journal of Taxes, Accounting, Information Systems, and Auditing (PAKSI), 1 (1), 22–39. https://doi.org/10.33476/jpaksi.v1i1.965
Byusi, H., & Achyani, F. (2018). DETERMINANTS OF GOING CONCERN AUDIT OPINION (Empirical Study of Real Estate and Property Companies Listed on the IDX in 2013-2015). Indonesian Accounting and Finance Research, 3 (1), 13–28. https://doi.org/10.23917/reaksi.v3i1.5552
Fauzan, I., & Dewi, R. (2016). The Influence of Audit Tenure, Audit Rotation and Cap Reputation on Audit Quality (Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2011-2014). ASET Journal (Research Accounting), 8 (1), 39. https://doi.org/10.17509/jaset.v8i1.4020
Halim, KI (2021). Effect of Leverage, Previous Year's Audit Opinion, Company Growth, and Company Size on Going Concern Audit Opinion. Owners, 5 (1), 164–173. https://doi.org/10.33395/owner.v5i1.348
Hope, SS (2020). Critical Analysis of Financial Statements (10th ed.). PT Raja Grafindo Persada.
IAPI. (2013). Public Accountant Professional Standards.
Indriastuti, M. (2016). Effect of Profitability and Liquidity on Acceptance of Going Concern Audit Opinion. Economic Focus: Scientific Journal of Economics, 11 (2), 37–50.
Lau, EA (2023). Liquidity Position of PT Bina Karya Jaya Abadi Tbk in Three Periods. Journal of Business Management and Economic Development, 1 (02), 114–122.
Panjaitan, CM, & Chariri, A. (2014). Effect of Tenure, KAP Size, and Auditor Specialization on Audit Quality. Diponegoro Journal of Accounting, 3 (3), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Pratiwi, L., & Lim, TH (2019). The Influence of Company Growth, Audit Tenure, and Previous Year's Audit Opinion on Going Concern Audit Opinion. Journal of Financial and Accounting Research, 4 (2), 67–77. https://doi.org/10.25134/jrka.v4i2.1700
Rahmat, D., Hizazi, A., & Yustien, R. (2022). Effect of Audit Engagement Period, KAP Size, and Auditor Independence on Acceptance of Going Concern Audit Opinion. Jambi Accounting Review, 3 (1), 95–103.
Regina, D., & Paramitadewi, HDSL (2021). The Influence of Cap's Reputation, Previous Year's Audit Opinion, Liquidity, Solvency, and Financial Condition on Acceptance of Going Concern Audit Opinion. BALANCE: Journal of Accounting, Auditing, And Finance, 18 (1), 52–71. https://doi.org/10.25170/balance.v18i1.2306
Saifudin, A., & Trisnawati, R. (2016). The Influence of Company Size, Profitability, Liquidity, Solvency, and Company Growth on Going Concern Audit Opinion. Sharia Paper Accounting FEB UMS, 589–601.
Sari, PC (2020). The Effect of Audit Lag, Profitability, and Liquidity on Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesian Stock Exchange. Journal of Warmadewa Accounting Research, 1 (1), 1–7. https://doi.org/10.22225/jraw.1.1.1509.1-7
Sekaran, U., & Bougie, R. (2019). Research Methods for Business: Skills-Development Approach (6th ed.). Salemba Four.
Sihombing, T. (2021). The Influence of Audit Opinion, Audit Tenure, and Profitability on Audit Delay with the Reputation of a Public Accounting Firm (KAP) as a Moderating Variable. Jurakunman (Journal of Accounting and Management), 14 (1), 26. https://doi.org/10.48042/jurakunman.v14i1.59
Superman, H. (2014). The variable that affects the acceptance of the audit opinion with the going concern paragraph. Journal of Business And Accounting, 16 (1), 86–93.
Suryo, M., Nugraha, E., & Nugroho, L. (2019). The Importance of Going Concern Audit Opinion and Its Determination. Inovbiz: Journal of Business Innovation, 7 (2), 123. https://doi.org/10.35314/inovbiz.v7i2.1164
Yanuariska, MD, & Ardiati, AY (2018). The Effect of Financial Conditions, Audit Tenure, and KAP Size on Going Concern Audit Opinions in Manufacturing Companies Listed on the IDX in 2012-2016. Maksipreneur Journal: Management, Cooperatives, and Entrepreneurship, 7 (2), 117. https://doi.org/10.30588/jmp.v7i2.361
Yuliyani, NMA, & Erawati, NMA (2017). Effect of Financial Distress, Profitability, Leverage and Liquidity on Going Concern Audit Opinion. Udayana University Accounting E-Journal,19(2),1490–1520. https://ojs.unud.ac.id/index.php/Accounting/article/view/28457/18712
Zukarnain, M. (2020). Effect of liquidity and profitability on capital structure. Journal of Economics, Management, and Accounting, 1 (1), 49–54. https://doi.org/10.32503/jck.v1i1.2258
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Mawaddah Mawaddah, Sri Rahayu, Susfa Yetti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- 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.
- Authors are permitted and encouraged to post their 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 published work (See The Effect of Open Access).
