Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern
DOI:
https://doi.org/10.22437/jca.v16i1.46749Keywords:
Audit Opinion With Going Concern Modification, Company Growth, Company Financial Condition, Audit Opinion With Going Concern Modification In The Previous YearAbstract
This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity
References
Amaliyah, A. (2019). Apakah Accounting Fraud Disebabkan Kesalahan Individu Atau Budaya Organisasi? Jurnal Akuntansi Multiparadigma, 10(3), 569–582. https://doi.org/10.21776/ub.jamal.2019.10.3.33
Anita, R., Abdillah, M. R., Suseno, G., & Erica, D. (2023). Do Family Control and Female Directors Increase Firm Value? Jurnal Akuntansi Multiparadigma, 14(2), 246–255. https://doi.org/10.21776/ub.jamal.2023.14.2.18
Antonio, M. S., Laela, S. F., & Jazil, T. (2020). Abu Zahrah’S Maqasid Sharia Model As a Performance Measurement System. Jurnal Akuntansi Multiparadigma, 11(3), 519–541. https://doi.org/10.21776/ub.jamal.2020.11.3.30
Dewi, S. P., & Puspaningsih, A. (2019). Determinants analysis of earnings response coefficient: Empirical study in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 23(2), 90–98. https://doi.org/10.20885/jaai.vol23.iss2.art3
Diaz, J. F. T. (2019). Tourism and Sustainable Finance. Jurnal Ekonomi Dan Bisnis Jagaditha, 6(1), 1–7. https://ejournal.warmadewa.ac.id/index.php/jagaditha
Ekayani, N. N. S., Purbawangsa, I. B. A., Artini, L. G. S., & Rahyuda, H. (2024). Intellectual capital research opportunities on the sustainable growth of the MSME Industry in Indonesia. Jurnal Ekonomi Dan Bisnis Jagaditha, 11(1), 1–9. https://doi.org/10.22225/jj.11.1.2024.1-9
Nahar, A. (2022). Analysis of Organizational Commitment and Leadership Style as Moderation Variables in Achieving Managerial Performance. Jurnal Economia, 18(2), 172–185. https://doi.org/10.21831/economia.v18i2.47800
Novlina, L. D., Indriani, M., & Indayani, I. (2020). The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance. Jurnal Akuntansi & Auditing Indonesia, 24(1), 55–65. https://doi.org/10.20885/jaai.vol24.iss1.art6
Primasari, N. H., Faisal, F., & Mutmainah, S. (2024). Agresivitas Pajak Dan Koneksi Politik: Apakah Berperan Pada Keberlanjutan Perusahaan? Jurnal Akuntansi Multiparadigma, 15(1), 99–110. https://doi.org/10.21776/ub.jamal.2024.15.1.08
Sagara, Y., & Akbar, F. (2021). Continuous monitoring and continuous auditing implementation in Indonesian Higher Education. Jurnal Akuntansi & Auditing Indonesia, 25(2), 152–160. https://doi.org/10.20885/jaai.vol25.iss2.art5
Sudaryana, yayan. (2021). Effect of Competence, Organizational Culture, and Motivation towards Employee Performance at PT Kukuh Tangguh Sandang Mills. Jurnal Ekonomi & Bisnis JAGADITHA, 8(1), 23–29. https://doi.org/10.22225/jj.8.1.2687.23-29
Suriadnyana, I. G. (2020). The Effect of Employee Empowerment and Work Stress on Employee Organizational Commitment Mediated by Job Satisfaction (Case Study of Financial Services Cooperatives in Denpasar). Jurnal Ekonomi & Bisnis JAGADITHA, 7(2), 92–103. https://doi.org/10.22225/jj.7.2.2156.92-103
Umlati, F., Bagus, I., Putra, U., & Suniastha, I. M. (2025). The Role of Work Motivation in Mediateing the Influence of Leadership and Organizational Culture on Employee Performance at Regional Personnel Agency , Raja Ampat District The Role of Work Motivation in Mediateing the Influence of Leadership and Organizat. 12(24).
Wagisuwari, K. S., & Sitorus, P. M. (2025). Analysis of Capital Structure Theory on Companies Funding Decisions. 21(2), 220–237.
www.idx.co.id accessed 2019
www.kontan.co.idaccessed 2020
www.market.bisnis.comaccessed 2020
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Julia, Achmad Hizazi, Fitrini Mansur
This work is licensed under a Creative Commons Attribution 4.0 International License.
