Determinants of going concern audit opinion

Authors

  • Gita Sari Demalio Sam Ratulangi University
  • Steven J. Tangkuman Sam Ratulangi University

DOI:

https://doi.org/10.58784/cfabr.335

Keywords:

audit opinion, going concern, audit lag, profitability, liquidity

Abstract

This study aims to analyze the effect of Audit Lag, Proftability, and Liquidity on Going Concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. A going concern audit opinion is issued by auditors when there is significant doubt about a company's ability to continue its operations. Audit Lag is measured by the number of days between the end of the fiscal year and the date of the audit report. Profitability is measured using Return on Assets (ROA), while liquidity is measured using is Current Ratio (CR). This research employs a quantitative approach with logistic regression analysis. The results indicate that Audit Lag and Liquidity do not have a significant effect on going concern audit opinions. However, profitability has a significant positive effect, indicating hat companies with higher profitability are less likely to receive a going concern audit opinion. These findings have important implications for company management and stakeholders in understanding financial indicators that may influence auditor's assessments of a company's sustainability.

Downloads

Download data is not yet available.

References

Afnan, Y., Hernawati, E., & Nugraheni, R. (2020). Pengaruh Kualitas Audit, Debt Default, Audit Lag, dan Disclosure Pada Opini Audit Going Concern. Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar), 1, 264-277. https://conference.upnvj.ac.id/index.php/biema/article/view/934

Alimah, S. N., & Istanti, S. L. W. (2023). Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern. JRAK (Journal of Accounting and Business Research), 9(2), 299-312. https://doi.org/10.38204/jrak.v9i2.1279

Azhar, A. H. F., & Hadiprajitno, P. T. B. (2023). Pengaruh Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, dan Debt Default Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). Dipenogoro Journal of Accounting, 12(4). https://ejournal3.undip.ac.id/index.php/accounting/article/view/41618

Bong, D. C., Sondakh, J. J., & Korompis, C. W. M. (2024). The Influence of Profitability, Liquidity, Solvency and Company Size on Audit Report Lag in Infrastructure Sector Companies Listed on the IDX in 2019-2022. Formosa Journal of Multidisciplinary Research, 3(10), 3747-3766. https://doi.org/10.55927/fjmr.v3i10.11623

Fitriani, M., & Asiah, A. N. (2018). Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Jurnal Manajemen dan Akuntansi, 19(2), 31-40. http://journal.stiei-kayutangi-bjm.ac.id/index.php/jma/article/view/416

Pratiwi, R. H. (2020). The Effects Of Audit Lag, Opinion Shopping, Leverage, And Profitability To The Going Concern Audit Opinion. Jurnal Akuntansi Dan Auditing, 16(2), 89-104. https://doi.org/10.14710/jaa.16.2.89-104

Irwanto, F., & Tanusdjaja, H. (2020). Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Opini Audit Terkait Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2015-2017). Jurnal Paradigma Akutansi, 2(1), 298-307. https://doi.org/10.24912/jpa.v2i1.7158

Jayati, R. D., Machmuddah, Z., & Utomo, S. D. (2020). Audit Report Lag: Faktor yang Mempengaruhi. Jurnal Akuntansi dan Auditing, 17(1), 115-130. https://doi.org/10.14710/jaa.17.1.115-130

Khasanah, U., & Napisah (2024). Pengaruh Audit Report Lag, Komite Audit Dan Financial Distress Terhadap Opini Audit Going Concern. Barelang Accounting Journal, 9(1), 150-162. https://doi.org/10.33884/jab.v9i1.9239

Sagala, J. M., & Hutabarat, F. (2022). Pengaruh Kualitas Audit, Audit Report Lag Terhadap Opini Audit Going Concern. Jurnal Ilmu Manajemen dan Akutansi Terapan (JIMAT), 13(1), 87-94. https://doi.org/10.36694/jimat.v13i1.394

Nur Haalisa, S., & Isna Inayati, N. (2021). The effect of company size, audit tenure, audit quality, and audit report lag on going concern audit opinions. Review of Applied Accounting Research, 1(1), 25-36. https://doi.org/10.30595/raar.v1i1.11721

Nurlistantyo, D., & Wulandari, P. P. (2024). Pengaruh Financial Distress, Audit Lag, Prior Audit Opinion, dan Firm Size, terhadap Penerimaan Opini Audit Going Concern. Studi Akutansi dan Keuangan Indonesia, 7(1), 95-100. https://doi.org/10.21632/saki.7.1.95-110

Prasetyo, M. H., Dewi, V. S., & Maharani, B. (2021). Influence of Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, and Profitability on Audit Going Concern Opinion (A Study on Manufacturing Companies Listing in Indonesian Stock Exchange 2015-2019). Borobudur Accounting Review, 1(1), 32-45. https://doi.org/10.31603/bacr.4870

Prayoga, A., & Sinaga, A. N. (2021). Pengaruh Audit Tenure, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Journal of Economic, Business, and Accounting (COSTING). 5(1), 365-375. https://doi.org/10.31539/costing.v5i1.2448

Putranto, P. (2018). Faktor-faktor yang Berdampak pada Penerimaan Opini Audit Going Concern. Jurnal Online Insan Akuntan, 3(2), 207-218. https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1037

Rodiyahsari, L., & Adi, S. W. (2021). Pengaruh Audit Lag, Audit Tenure, Likuiditas, Dan Solvabilitas Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur Sektor Industri dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019). Prosiding Seminar Nasional Ekonomi Dan Bisnis. https://doi.org/10.32528/psneb.v0i0.5189

Sari, D. N., & Handayani, N. (2022). Pengaruh, Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Jurnal Ilmu dan Riset Akutansi (JIRA). 11(8). https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4767

Sari, P. C. (2020). Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akutansi Warmadewa (JRAW), 1(1), 1-7. https://doi.org/10.22225/jraw.1.1.1509.1-7

Sudarno., Nicholas, R., Hutahuruk, M. B. R., Junaedi, A. T., & Suyono. (2022). Teori Penelitian Keuangan. CV. Literacy Nusantara Abadi.

Triana, A. (2022). Pengaruh Profitabilitas, Likuiditas, Ukuran KAP, dan Audit Report Lag terhadap Opini Audit Going Concern pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia. Finance Accounting (Fin-Acc), 7(5), 661-672. https://journal.widyadharma.ac.id/index.php/finacc/article/view/3459

Niamianti, N. W., Sunarsih, N. M., & Munidewi, I. A. B. (2021). Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Kumpulan Hasil Riset Mahasiswa Akutansi (KHARISMA), 3(1), 230-241. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1696

Yanti, N. K. S. ., Datrini, L. K., & Larasdiputra, G. D. . (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Leverage Terhadap Penerimaan Opini Audit Going Concern (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Periode 2017-2019). Jurnal Riset Akuntansi Warmadewa, 2(2), 70–74. https://doi.org/10.22225/jraw.2.2.3364.70-74

Yulianti, E., & Muhyarsyah, (2022). Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Opini Audit Going Concern: (Studi Empiris pada Pada Perusahaan Property dan Real Estate Go Public di BEI Periode 2018-2020). Owner: Riset Dan Jurnal Akuntansi, 6(4), 4134-4141. https://doi.org/10.33395/owner.v6i4.1067

Yusrizal, Vivi, Tanjung, A. R., Sudarno, & Wati, Y. (2024). The Influence Of Profitability, Liquidity, Solvency and Auditor Reputation On Going Concern Audit Opinion In Service Companies Listed On The Indonesia Stock Exchange In. Lucrum: Jurnal Bisnis Terapan, 4(1). 2018-2021 http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/lucrum/index

Downloads

Published

2026-02-25

How to Cite

Demalio, G. S., & Tangkuman , S. J. (2026). Determinants of going concern audit opinion. The Contrarian : Finance, Accounting, and Business Research, 5(1), 16–25. https://doi.org/10.58784/cfabr.335

Issue

Vol. 5 No. 1 (2026)

Section

Articles

License

Copyright (c) 2026 Gita Sari Demalio, Steven J. Tangkuman

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.