PENGARUH AUDIT TENURE, AUDIT REPORT DELAY, LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN FINANCIAL DISTRESS KEPADA OPINI GOING CONCERN

M. Hendri Yan Nyale; Michael Yonathan

doi:10.34127/jrlab.v14i3.1754

Authors

M. Hendri Yan Nyale Universitas Esa Unggul
Michael Yonathan Universitas Esa Unggul

DOI:

https://doi.org/10.34127/jrlab.v14i3.1754

Keywords:

Going Concern Audit Opinion, Audit Tenure, Audit Report Delay, Liquidity, Leverage Profitability, Financial Distress

Abstract

Going concern audit opinion is stated by the auditor when there are concerns and doubts about the company's going concern assumption, whether the company can continue to operate or will be liquidated. Providing a going concern opinion can also be a warning alarm about the company's condition for report users. Therefore, a going concern opinion is never expected to be stated in the report. This study aims to re-examine the gap in the difference in results in previous studies by examining independent variables that are effective enough to influence the issuance of going concern opinions on the company's audited financial statements, especially the audit tenure variable. The purposive sampling method for sampling secondary data on annual reports of 39 manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange with a research period of 2022-2024. The data were analyzed using binary logistic regression performed in statistical analysis software. The results of this study indicate that audit tenure, audit report delay, liquidity, leverage and financial distress simultaneously affect going concern audit opinion. However, only leverage and financial distress have a positive effect on going concern opinion, while audit tenure, audit report delay, liquidity, and profitability have no effect on going concern audit opinion

References

Afrianti, D., & Purwaningsih, E. (2022). The effect of leverage, liquidity and asset growth on profitability. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 1781–1796. http://www.journal.stiemb.ac.id/index.php/mea/article/view/2343

Agnes, D. (2020). Analisis ukuran perusahaan, pertumbuhan perusahaan, financial distress dan likuiditas terhadap kencederungan penerimaan opini audit going concern. JCA Ekonomi, 1(1), 78–87. https://jca.esaunggul.ac.id/index.php/jeco/article/view/55

Akono, H. (2020). Audit firm tenure and perceived audit quality: evidence from CEO incentive contracts. Review of Accounting and Finance, 19(3), 313–337. https://doi.org/10.1108/RAF-07-2018-0139

Altman, E. I., Iwanicz-Drozdowska, M., Laitinen, E. K., & Suvas, A. (2017). Financial distress prediction in an international context: A review and empirical analysis of Altman’s Z-Score Model. Journal of International Financial Management and Accounting, 28(2), 131–171. https://doi.org/10.1111/jifm.12053

Arista, D., Kuntadi, C., & Pramukty, R. (2023). Pengaruh audit tenure, ukuran perusahaan, dan rotasi audit terhadap kualitas audit (Literature review audit internal). Jurnal Economina, 2(6), 1247–1257. https://doi.org/10.55681/economina.v2i6.594

Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078

Bahtiar, A., Meidawati, N., Setyono, P., Putri, N. R., & Hamdani, R. (2021). Determinants of going concern audit opinion: An empirical study in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 25(2), 183–193. https://doi.org/10.20885/jaai.vol25.iss2.art8

Bhattacharya, S. (1979). Imperfect information, dividend policy, and “the bird in the hand” fallacy. Bell Journal of Economics, 10(1), 8–10. https://doi.org/10.2469/dig.v27.n1.3

Bhuiyan, M. B. U., Man, Y., & Lont, D. H. (2024). Audit report lag and the cost of equity capital. Journal of Capital Markets Studies, 8(2), 212–241. https://doi.org/10.1108/JCMS-02-2024-0008

Brooks, L. (Lily) Z., Gill, S., Wong-On-Wing, B., & Yu, M. D. (2022). Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility. Managerial Auditing Journal, 37(8), 1113–1145. https://doi.org/10.1108/MAJ-11-2020-2902

Budianto, & Setiawan, D. (2024). Factors that determine going concern opinions on manufacturing companies in Indonesia. DLSU Business and Economics Review, 33(2), 120–133.

Caroline, H. I., Minarso, B., & Nurcahyono, N. (2023). Determinan opini audit going concern: Studi kasus perusahaan sektor industri barang konsumsi. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 48–61. https://doi.org/10.18196/rabin.v7i1.17082

Chen, C., Jia, H., Xu, Y., & Ziebart, D. (2022). The effect of audit firm attributes on audit delay in the presence of financial reporting complexity. Managerial Auditing Journal, 37(2), 283–302. https://doi.org/10.1108/MAJ-12-2020-2969

Didied, N. M., & Dwitama, D. S. (2023). Determinants of going-concern audit opinion. International Journal of Research in Business and Social Science (2147- 4478), 12(7), 345–357. https://doi.org/10.20525/ijrbs.v12i7.2882

Endiana, I. D. M., & Suryandari, N. N. A. (2021). Opini going concern: Ditinjau dari agensi teori dan pemicunya. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(2), 224–242. https://doi.org/10.24034/j25485024.y2021.v5.i2.4490

Ferdy, S., & Iskak, J. (2022). Faktor-faktor yang memengaruhi opini audit going concern pada perusahaan manufaktur. Jurnal Multiparadigma Akuntansi, IV(3), 1352–1359.

Fima Blog. (2025, May 20). Apa Itu ROE (Return On Equity)? Inilah Ulasan Lengkapnya! https://fima.co.id/blog/apa-itu-roe/

Gulo, S., Rahima, P., & Wan, F. (2021). Analisis faktor-faktor yang mempengaruhi opini audit dengan pengungkapan going concern pada perusahaan manufaktur sub sektor tekstil dan garment di BEI 2015 - 2019. Jurnal Akuntansi Dan Keuangan Methodist, 5(1), 105–122.

Haalisa, S. N., & Inayati, N. I. (2021). Pengaruh ukuran perusahaan, audit tenure, kualitas audit, dan audit report lag terhadap opini audit going concern. Review of Applied Accounting Research (RAAR), 1(1), 25–36. https://doi.org/10.30595/raar.v1i1.11721

Halim, K. I. (2021). Pengaruh leverage, opini audit tahun sebelumnya, pertumbuhan perusahaan, dan ukuran perusahaan terhadap opini audit going concern. Owner, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348

Handoyo, S., Wicaksono, A. P., & Aditya, F. A. (2022). Does audit lag become a signal of going-concern audit opinion? International Journal of Economics, Business and Management Research, 6(12), 68–80. https://doi.org/10.51505/ijebmr.2022.61206

Hulu, Y. A., Toni, N., & Sitepu, W. R. B. (2022). The effect of audit quality , financial condition and earnings management on the going concern audit opinion with corporate mechanism as a moderating variable. Economics & Management, 3(97), 119–128.

Indrati, M., & Azizah, I. (2022). Pengaruh leverage, likuiditas, dan profitabilitas terhadap kesulitan keuangan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1640–1647. https://doi.org/10.32670/fairvalue.v5i3.2468

Iriyanti, I., & Nyale, M. H. Y. (2022). Pengaruh financial distress dan reputasi auditor terhadap opini audit going concern dengan komite audit sebagai pemoderasi. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 5(4), 1091–1100. https://doi.org/10.37481/sjr.v5i4.585

Kamil, K., & Maksum, M. (2023). The effect of audit report lag, leverage ratio and audit tenure on going concern audit opinion: Empirical study of go public companies listed on the Indonesia Stock Exchange in 2018-2020. Economics and Business Quarterly Reviews, 6(1), 197–206. https://doi.org/10.31014/aior.1992.06.01.498

Karnawati, Y., & Handayani, S. (2022). Analisis faktor-faktor yang berpengaruh terhadap audit delay. Jurnal Ekonomi : Journal of Economic, 13(1), 20–28. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/4389

Kasmir. (2023). Analisis Laporan Keuangan. PT. Raja Grafindo Persada.

Keputusan Direksi PT Bursa Efek Jakarta, Pub. L. No. Kep-306/BEJ/07-2004, 1 (2004). https://www.idx.co.id/media/1321/13.pdf

Keputusan Direksi PT Bursa Efek Jakarta, Pub. L. No. Kep-307/BEJ/07-2004, 1 (2004). https://www.idx.co.id/media/1328/19.pdf

Khalita, R., & Challen, A. E. (2023). Faktor-faktor yang mempengaruhi penerimaan opini audit going concern. Jurnal Audit & Perpajakan, 2(2), 63–68.

Melati, D., & Sihono, A. (2024). Elements influencing going concern audit opinion on manufacturing corporations in Indonesia. Majalah Ilmiah Bijak, 21(1), 156–172.

Mulyani, A., & Asmeri, R. (2020). The effect of profitability, liquidity, and leverage in predicting financial distress (empirical study on various industries companies listed on ISE). Jurnal Matua, 2(4), 259–278.

Mulyawati, A., & Munandar, A. (2022). Audits quality in mediating profitability, liquidity, audit lag, prior opinion on accepting going concern audits. Interdisciplinary Social Studies, 1(8), 1000–1012. https://doi.org/10.55324/iss.v1i8.178

Mutsanna, H., & Sukirno, S. (2020). Faktor determinan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131. https://doi.org/10.21831/nominal.v9i2.31600

Naziah, R., & Nyale, M. H. Y. (2022). Pengaruh profitabilitas, likuiditas, pertumbuhan perusahaan dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 5(7), 2687–2699. https://doi.org/10.54371/jiip.v5i7.747

Nurcahyani, W., Ramli, A. H., Larasati, A., & Reza, H. K. (2023). Influence audit fee , tenure audit and KAP rotation on audit quality empirical study on BUMN banking in Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 11(3), 613–624. https://doi.org/10.37641/jiakes.v11i3.1259

Oktaviana, I. R., & Karnawati, Y. (2020). Pengaruh profitabilitas, ukuran perusahaan, dan opini audit tahun sebelumnya terhadap opini audit going concern. JCA Ekonomi, 1(1), 115–125. https://jca.esaunggul.ac.id/index.php/jeco/article/view/58

Oktaviani, O., & Challen, A. E. (2020). Pengaruh kualitas auditor, audit tenure dan debt default terhadap penerimaan opini audit going concern. Jurnal Akuntansi Dan Keuangan, 8(2), 83–90. https://doi.org/10.29103/jak.v8i2.2727

Pardede, Y. R. G. (2021). Pengaruh kualitas audit, opinion shopping, opini going concern tahun sebelumnya, dan solvabilitas terhadap penerimaan opini going concern. Jurnal Ilmiah Mahasiswa FEB 9.2, 2–24.

Peraturan Otoritas Jasa Keuangan, Pub. L. No. 13/POJK.03/2017, Otoritas Jasa Keuangan (OJK) 1 (2017).

Pham, D. H. (2022). Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies. Cogent Economics and Finance, 10(1), 1–14. https://doi.org/10.1080/23322039.2022.2145749

Pobrić, A. (2024). Going concern audit reporting in Bosnia and Herzegovina. EKONOMSKI VJESNIK / ECONVIEWS, 37(2), 393–402.

Pramudya, A. (2025). Quick Ratio: Contoh, Rumus, dan Cara Menghitungnya. https://www.jurnal.id/id/blog/quick-ratio/

Purwaningsih, E., & Zelina, R. (2022). Pengaruh eksekutif wanita, struktur modal, dan pertumbuhan laba terhadap financial distress. Trilogi Accounting and Business Research, 4(1), 95–106. https://doi.org/10.31326/tabr.v4i1.1622

Puspaningsih, A., & Analia, A. P. (2020). The effect of debt default, opinion shopping, audit tenure and company’s financial conditions on going-concern audit opinions. Review of Integrative Business and Economic Research, 9(2), 115–127.

Putra, R., & Annisa, D. (2024). Pengaruh financial distress, auditor switching, dan audit report lag terhadap opini audit going concern (studi empiris pada perusahaan yang tergabung dalam Jakarta Islamic Index 70 periode 2018-2022). AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 4(1), 217–224. https://doi.org/10.37481/jmeb.v4i1.696

Rahmawati, I., & Darsono, D. (2022). Pengaruh kondisi keuangan, kualitas audit, debt default, firm size, dan audit lag terhadap opini audit going concern (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2020). Diponegoro Journal Of Accounting, 11(3), 1–10. https://repofeb.undip.ac.id/10506/

Reskika, N., & Wahyudi, I. (2021). The effect of company size, profitability, audit committee on audit delay with public accounting firm size as moderating variables. Hirarki : Jurnal Ilmiah Manajemen Dan Bisnis, 3(3), 418–441. https://doi.org/10.30606/hirarki.v3i3.1430

Rohmah, N. H., & Astuti, T. D. (2024). Faktor-faktor yang mempengaruhi opini audit going concern pada perusahaan manufaktur di BEI 2020-2022. Jurnal Pendidikan Tambusai, 8(3), 43551–43562.

Ross, S. A. (1977). The determination of financial structure: The incentive-signalling approach. The Bell Journal Of Economics, 8(1), 23–40. https://doi.org/10.2469/dig.v27.n1.2

Septyanto, D., & Welandasari, N. F. (2020). Effect of current ratio, debt to asset ratio, and return on assets on financial distress in Indonesia Stock Exchange. The 2nd International Conference on Strategic Mental Revolution (ICoSMR), 231–247.

Seth, S. (2025). Quick Ratio Formula With Examples, Pros and Cons. https://www.investopedia.com/terms/q/quickratio.asp

Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038

Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374.

Suryani. (2020). Pengaruh profitabilitas, ukuran perusahaan, debt default dan audit tenure terhadap opini audit going concern. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 245–252. https://doi.org/10.37641/jiakes.v8i3.346

Syahzuni, B. A., Ansita, J., & Prastyani, D. (2022). Faktor - faktor penentu harga saham. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(3), 1194–1204.

Syaputri, L. A., & Putra, A. (2022). Pengaruh solvabilitas, opini audit dan umur perusahaan terhadap audit delay. Journal Advancement Center for Finance and Accounting, 02(03), 413–435. http://journal.jacfa.id/index.php

Wahyudi, I., Endah Lestari, H., & Mahroji, M. (2022). Pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. JIMF (Jurnal Ilmiah Manajemen Forkamma), 5(2), 200–215. https://doi.org/10.32493/frkm.v5i2.18392

Wijaya, T., & Yanti, L. D. (2021). Pengaruh financial distress, ukuran perusahaan, profitabilitas, dan leverage terhadap pemberian opini audit going concern (Pada perusahaan manufaktur subsektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2018). ECo-Fin, 3(2), 257–275. https://doi.org/10.32877/ef.v3i2.406

Wulandari, E. (2021). Opini audit, ukuran perusahaan dan kualitas audit dampaknya terhadap audit delay. Jurnal Riset Akuntansi Dan Auditing, 8(1), 18–26. https://doi.org/10.55963/jraa.v8i1.378

Yuliani, A. F., & Arief, A. (2023). Pengaruh profitabilitas, ukuran perusahaan, audit tenure, dan opini audit tahun sebelumnya terhadap opini audit going concern. Jurnal Ekonomi Trisakti, 3(1), 1705–1714. https://doi.org/10.25105/jet.v3i1.16240

Zdolšek, D., Jagrič, T., & Kolar, I. (2022). Auditor’s going-concern opinion prediction: the case of Slovenia. Economic Research-Ekonomska Istrazivanja , 35(1). https://doi.org/10.1080/1331677X.2021.1888766