Pengaruh Audit Delay, Auditor Switching, dan Financial Distress terhadap Opini Audit Going Concern
Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024
DOI:
https://doi.org/10.55606/jumbiku.v6i1.6937Keywords:
Audit Delay, Auditor Switching, Financial Distress, Going Concern Opinions, Logistic RegressionAbstract
This study aims to analyze the simultaneous and partial effects of Audit Delay, Auditor Switching, and Financial Distress on Going Concern Audit Opinions. The research adopts a quantitative approach, focusing on companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period that have been audited. From a population of 92 companies, purposive sampling was applied to obtain 47 companies as samples over three years, resulting in a total of 141 observations. Hypothesis testing was conducted using descriptive statistical analysis and logistic regression analysis with SPSS version 26. The findings reveal that Audit Delay, Auditor Switching, and Financial Distress simultaneously have a significant effect on Going Concern Audit Opinions. Partially, Audit Delay has a significant influence on Going Concern Audit Opinions. However, Auditor Switching and Financial Distress do not show a significant partial effect on the issuance of Going Concern Audit Opinions
Downloads
References
Afiqah, N., Noviarty, H., & Fahmi, M. (2024). Pengaruh profitabilitas, opini audit tahun sebelumnya, opinion shopping terhadap penerimaan opini audit going concern. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 8(3). https://doi.org/10.31955/mea.v8i3.4575
Agoes, S. (2017). Auditing: Petunjuk praktis pemeriksaan akuntan oleh kantor akuntan publik (Edisi ke-5, Buku 1). Salemba Empat.
Amami, I., & Triani, N. N. A. (2021). Pengaruh audit delay, fee audit, leverage, litigasi, ukuran dan umur perusahaan terhadap opini audit going concern. Jurnal Akuntansi AKUNESA, 10(1), 46–56. https://doi.org/10.26740/akunesa.v10n1.p46-56
Anjilni, R. Q., Handayani, A., & Purwasih, D. (2025). Going concern audit opinion: Analysis the effect of financial and non-financial factors. Moneter: Jurnal Keuangan dan Perbankan, 13(1).
Chikita Rizky, F., Satya Azhar, K., & Suryani, Y. (2022). Pengaruh audit delay, audit tenure, dan opini audit terhadap auditor switching dengan financial distress sebagai variabel moderating. Jurnal Ilmu Komputer, Ekonomi, dan Manajemen (JIKEM), 2(2), 1548–1560.
Dewi, Y. S. (2020). Pengaruh kualitas auditor dan audit tenure terhadap opini audit going concern serta implikasinya terhadap nilai perusahaan (Studi empiris pada perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015–2018). Jurnal Riset Akuntansi Tirtayasa, 5(2), 109–122. https://doi.org/10.48181/jratirtayasa.v5i2.8947
Elder, R. J., Beasley, M. S., & Arens, A. A. (2020). Auditing and assurance services: An integrated approach (17th ed.). Pearson Education Limited.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.
Ikatan Akuntan Indonesia. (2021). Standar profesional akuntan publik.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. In The economic nature of the firm: A reader (3rd ed., pp. 283–303). Cambridge University Press. https://doi.org/10.1017/CBO9780511817410.023
Kementerian Keuangan Republik Indonesia. (2022). Pertumbuhan ekonomi Indonesia triwulan III-2022 tumbuh impresif 5,72%. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Pertumbuhan-Ekonomi-Triwulan-III-Impresif
Kusumah, R. W. R., Ramayadi, I. D., & Rohim, M. (2023). The effect of public accounting firm reputation and the previous year's audit opinion on the audit opinion going concern. International Journal of Social Science and Business, 7(4), 1061–1069. https://doi.org/10.23887/ijssb.v7i4.68186
Myando, M., & Laksito, H. (2023). Pengaruh audit tenure, reputasi KAP, audit delay, dan opini audit tahun sebelumnya terhadap opini audit going concern. Diponegoro Journal of Accounting, 12(3), 1–12.
Oktaviani, & 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. https://doi.org/10.29103/jak.v8i2.2727
Pertiwi, E. P. (2022). Analisis pengaruh profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, leverage, audit lag, audit tenure, debt default, financial distress dan opinion shopping terhadap opini audit going concern.
Pratomo, A. D. A. (2020). Pengaruh audit delay, kondisi keuangan, disclosure dan opini audit sebelumnya terhadap penerimaan opini audit going concern (Studi empiris pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2013–2017).
Prayoga, M. H., & Aryati, T. (2023). Pengaruh kualitas audit, financial distress dan audit tenure terhadap opini audit going concern. Jurnal Ekonomi Trisakti, 3(1), 1289–1298. https://doi.org/10.25105/jet.v3i1.16081
Rahmadhani, A., Rahayu, S., & Kusumastuti, R. (2023). Effect of audit delay, audit fee, audit tenure, and going concern opinion for voluntary auditor switching. International Journal of Economics and Management Studies, 1(3), 259–274. https://doi.org/10.55927/ijems.v1i3.4531
Rahmayani, I. (2020). Pengaruh financial distress, debt default, dan audit tenure terhadap penerimaan opini going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Journal of Accounting Finance (JAF), 1(1), 1–22.
Sari, D. N., & Satyawan, M. D. (2022). Pengaruh kualitas audit, audit tenure, profitabilitas terhadap OAGC. https://doi.org/10.37470/1.23.1.176
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Manajemen, Bisnis dan Kewirausahaan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
_001.jpg)
