Financial Condition, Growth, Audit Quality and Going Concern Opinion: Study on Manufacturing Companies Listed on Indonesia Stock Exchange

Going concern audit opinion is accepted by the company represents the presence of conditions within the auditor doubts of the company’s going concern. Going concern audit opinion can be used for the users of the financial statements in making investment decisions in a company. This study examines the effect of the company's financial condition, company’s growth, and audit quality on acceptance of going concern audit opinion. This research uses 252 sample of manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2012. The hypotheses in this research investigated using logistic regression. The hypothesis testing showed that company’s financial condition influence the acceptance of the going concern audit opinion, while company’s growth and audit quality do not influence the acceptance of going concern audit opinion. So the limitation of this research is this research only on manufacturing company the writer hope in the next research could do a research in a different sector for showing a consistency research result

DETERMINANTS OF GOING CONCERN AUDIT OPINION ACCEPTANCE ON FINANCIAL SERVICE COMPANIES IN THE IDX

Going concern describes the company's ability to maintain its business continuity in the future. The auditor can issue a going concern audit opinion if the company's condition is doubtful in its business continuity. This study analyzes the effect of the previous year's audit opinion, debt default, company size, company growth on the acceptance of going concern audit opinions on financial services companies listed on the Indonesia Stock Exchange. A total of 60 companies were obtained using purposive sampling within three years so that the data produced were 180 observations. Based on logistic regression with SPSS 24 analysis tool, it is proven that the previous year's audit opinion positively affects the acceptance of the business continuity audit opinion. While the defaulted debt, company size, company growth did not affect the acceptance of going concern audit opinion

Raman scattering excitation spectroscopy in monolayer WS2_2

Resonant Raman scattering is investigated in monolayer WS$_2$ at low temperature with the aid of an unconventional spectroscopy technique, $i.e.$, Raman scattering excitation (RSE). The RSE spectrum is made up by sweeping the excitation energy, when the detection energy is fixed in resonance with excitonic transitions related to neutral and/or charged excitons. We demonstrate that the shape of the RSE spectrum strongly depends on a selected detection energy. The out-going resonance with the neutral exciton leads to an extremely rich RSE spectrum displaying several Raman scattering features not reported so far, while no clear effect on the associated background photoluminescence is observed. Instead, a strong enhancement of the emission due to the negatively charged exciton is apparent when the out-going photons resonate with this exciton. Presented results show that the RSE spectroscopy can be a useful technique to study electron-phonon interactions in thin layers of transition metal dichalcogenides.Comment: 9 pages, 5 figure

INFLUENCE OF NPL, BOPO, CAR, NIM AND LDR ON AUDIT OPINION (GC) WITH INTERVENING (ROA)

This research aims to test the financial ratio as an indicator of financial soundness such as variables Non Performing Loan(NPL), Operational expense to Operational income(BOPO), Capital Adequacy Ratio(CAR), Loan to deposit Ratio(LDR),Net Interest Margin(NIM) and Return On Asset on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2012 - 2016. Technique sample is saturated sample.The statistical analysis use logistic regression,Linear regression,Simple linear regression and path analysis. Opinion given by the auditor is one of the considerations from auditor to indicate existence of conditions and events whether there is substantial doubt on the company's ability to survive (going concern). Opinion going concern is used as an early warning for user’s of financial statements to avoid mistakes  before decide. The result of research for hypothesis 1 can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR) does not have a significant effect on Return On Asset’s, while Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) and Net Interest Margin(NIM) have as significant effect on Return On Asset.The result of research for hypothesis II can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR), Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) does not have a significant effect on going concern audit opinion’s, while Net Interest Margin(NIM) have as significant effect on Return On Asset on going concern audit opinion’s. and The last result of research for hypothesis III can be seen that Return On Asset have as significant effect on going concern audit opinion’s

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN

This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014

PENGARUH UKURAN KAP, KONDISI KEUANGAN PERUSAHAAN,OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

The aim of this research is to analyze the efect of public frm size, the fnancial condition of the company, the previous year audit opinion, and growth of the company to audit opinion for going concern. The survival of the business is always associated with the ability of management to manage the company in order to survive. Survival can be seen from the fnancial condition and growth of these companies. Problems going concern of a company is very important to know and be disclosed, so that the company can take further action and consideration of appropriate decisions to maintain the viability of its business so as to avoid bankruptcy.Samples were taken by using purposive sampling method manufacturing the food and beverage industry groups listed on the Stock Exchange in the study period is from 2009-2012 and had complete data associated with the variables in the study period 2009- 2012. Hypothesis testing using the p value Wald on Logistic Regression. Te results of this study indicate that frm size and fnancial condition did not signifcantly afect Going Concern Audit Opinion, while the ratio of audit opinion received in the previous year Sales Growth Ratios and auditees signifcant efect on Going Concern Audit Opinion.Keywords: fnancial condition of the company, going concern opinion, growth of the company, previous year audit opinion, public frm size

Earning Management dalam Penawaran Saham Perdana pada Tahun 2008 - 2010 di Bursa Efek Indonesia

This research to test whether earnings management occurred when the company go public in Indonesia Stock Exchange. This study is a replication of the Irawan and Gumanti (2008) to see the significance before going public with the public and at the current moment to go public after going public. It is also intended to test the results of previous studies in different contexts. This study used a sample of firms that went public between 2008 to 2010. This study used 32 companies that conduct its first stock offering (Initial Public Offering or IPO) on the Indonesia Stock Exchange selected using purposive sampling method. In this study, researchers used an instrument marked Wilcoxon rank test using SPSS version 19.0. Research results indicate that there is no earnings management exhibited significance between earnings management before going public with go public now, and after a while go public with go public

PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI GOING CONCERN

In this globalization era, adequate information is needed in taking strategic decisions. In the financial world, adequate information contained in the financial statements. Financial statements included the auditor's opinion for a company that contains information such as the existence and continuity of the entity. Auditors are expected to not only check the financial reports or detect fraud, but also be able to predict and assess the company's ability to carry out his life This study aimed to examine the effect of earnings management, quality auditor, and the acceptance of debt defaults going concern opinion. The sampling method in this research is purposive random sampling. The criteria used company is a company that has published the complete financial reports that contain the independent auditor's report and notes to the financial statements of the period 2013-2014 and received a going concern opinion. Based on the sampling criteria established during the years 2013-2014 was obtained by 50 companies. Then combined by taking a sample of companies that do not receive a going concern opinion at random sample of 50 so that there is total sample of 100 companies. The analysis tool used is SPSS 21 with logistic regression analysis (binary logistic regression). The results show that earnings management variables significantly influence the acceptance positive going concern opinion. Quality auditor significant negative effect, while debt default does not significantly influence the acceptance going concern opinion

ANALISIS PENGARUH OPINI AUDITOR, KONDISI KEUANGAN, DEBT DEFAULT, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR

2014Penelitian ini bertujuan untuk menganalisis pengaruh opini auditor tahun \ud sebelumnya, kondisi keuangan, debt default, dan ukuran kantor akuntan publik \ud (KAP) terhadap penerimaan opini audit going concern pada perusahaan \ud manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Data yang \ud digunakan dalam penelitian ini adalah laporan keuangan dan laporan auditor \ud independen yang diperoleh melalui situs www.idx.co.id. Metode pengambilan \ud sampel menggunakan purposive sampling dan model analisis data \ud menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa opini \ud auditor tahun sebelumnya dan debt default berpengaruh positif terhadap \ud penerimaan opini audit going concern, sedangkan kondisi keuangan \ud berpengaruh negatif. Ukuran kantor akuntan publik tidak berpengaruh terhadap \ud penerimaan opini audit going concern.\ud Kata Kunci : opini auditor tahun sebelumnya, kondisi keuangan, debt \ud default, ukuran kantor akuntan publik, dan opini audit going \ud concern.\ud This study aims to analyze the effect of the previous year auditor's opinion, the \ud financial condition, debt default, and the public accounting firm size to the going \ud concern audit opinion on companies listed in the Indonesia Stock Exchange \ud 2008-2012. The Data that used in this study are the financial statements and \ud independent auditor???s report obtained through the site www.idx.co.id.The \ud sampling method using the purposive sampling and model data analysis using \ud the logistic regression. The results of this study shows that the previous year\ud auditor's opinion and debt default have a positive effect to the going concern \ud audit opinion, while financial condition showed a negative effect. The public \ud accounting firm size does not affect the going concern audit opinion.\ud Key Words : The previous year auditor???s opinion, financial condition, debt \ud default, public accounting firm size, going concern audit \ud opinion