Pengaruh Kondisi Keuangan Perusahaan, Solvabilitas, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern
- Sri Lestari Universitas Widya Dharma Pontianak, Pontianak, Indonesia
-
Katarina Agnes
*
Universitas Widya Dharma Pontianak, Pontianak,
Indonesia
(*) Corresponding Author
Abstract
This study aims to analyze the influence of a company's financial condition, solvency, and firm size on the "going concern" audit opinion for companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study employs a quantitative approach with an associative method to examine the relationships and effects between the independent and dependent variables. A purposive sampling technique was used to select the sample based on predetermined criteria. The data utilized are secondary data, sourced from the annual reports, financial statements, and independent auditor's reports of the sampled companies. The dependent variable—the going concern audit opinion—is measured using a dummy variable, assigned a value of 1 for companies that received a going concern audit opinion and 0 for those that received a non-going concern audit opinion. A company's financial condition is measured using the Altman Z''-Score model, solvency is measured via the Debt-to-Asset Ratio (DAR), and firm size is determined using the natural logarithm of total assets. Data processing was conducted using EViews 13, incorporating descriptive statistical analysis, a multicollinearity test, logistic regression, the Likelihood Ratio (LR) test, the McFadden R-squared, and model fit assessments using the Hosmer–Lemeshow Goodness-of-Fit test and the Andrews test. The hypothesis testing results indicate that a company's financial condition has a regression coefficient of 0.204236 with a probability value of 0.5802588; this suggests that a company's financial condition does not have a significant effect on the going concern audit opinion, leading to the rejection of the first hypothesis (H1). Solvency has a regression coefficient of -4.864221 with a probability value of 0.0392919, indicating that solvency has a significant negative effect on the going concern audit opinion; therefore, the second hypothesis (H2) is accepted. Meanwhile, firm size has a regression coefficient of 0.2535003 with a probability value of 0.2963523. Consequently, firm size does not have a significant effect on the going-concern audit opinion; therefore, the third hypothesis (H3) is rejected. These findings indicate that solvency should be taken into account when analyzing the likelihood of a company in the transportation and logistics sector receiving a going-concern audit opinion.
Downloads
References
Altiyani, D. M., & Istutik. (2020). Pengaruh Kondisi Keuangan Perusahaan dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern dengan Debt Default Sebagai Pemoderasi (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017-2019). INSPIRASI: Jurnal Ilmu-Ilmu Sosial, 18(1), 487–499. https://doi.org/10.29100/insp.v18i1.2100
Anim, Espa, V., & Yantiana, N. (2025). Pengaruh Audit Tenure, Solvabilitas Terhadap Opini Audit Going Concern Moderasi Ukuran Perusahaan. PERMANA: Jurnal Perpajakan, Manajemen, dan Akuntansi, 17(3), 902–915. https://doi.org/10.24905/permana.v17i3.1028
Annisa, D., Utami, T., & Angraini, D. (2022). The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion. EAJ (Economic and Accounting Journal), 5(1), 72–85. https://doi.org/10.32493/eaj.v5i1.y2022.p72-85
Averio, T. (2026). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, August. https://doi.org/10.1108/AJAR-09-2020-0078
Azhar, K., & Abidin, Z. (2024). Pengaruh Tingkat Likuiditas, Tata Kelola Perusahaan, Ukuran Perusahaan dan Kualitas Auditor Terhadap Pemberian Opini Going Concern di Masa Pandemi COVID-19. Syntax Literate ; Jurnal Ilmiah Indonesia, 9(6), 3448–3457. https://doi.org/10.36418/syntax-literate.v9i6.15506
Cahyono, Y., Tjahjono, B., Rochmatullah, M., & Wijayanto, K. (2023). The_Influence_of_Company_Growth_Profitability_Leve. Riset Akuntansi dan Keuangan Indonesia, 8(2). https://doi.org/10.23917/reaksi.v8i2.3045
Febriati, E., & Achmad, K. (2024). Pengaruh Kondisi Keuangan Terhadap Pemberian Opini Audit Going Concern Dengan Auditor Bereputasi Sebagai Variabel Moderasi. 3(1), 139–150. https://doi.org/10.21776/reaksi.2024.3.1.244
Fidiana, F., Yani, P., & Suryaningrum, D. H. (2023). Corporate going-concern report in early pandemic situation: Evidence from Indonesia. Heliyon, 9(4), e15138. https://doi.org/10.1016/j.heliyon.2023.e15138
Halim, N., & Annisa, D. (2023). Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern. Jurnal Ilmiah Akuntansi Kesatuan, 11(1), 79–88. https://doi.org/10.37641/jiakes.v11i1.1606
Hartanto, M. C., Prajanto, A., & Nurcahyono, N. (2023). Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 13(1), 17. https://doi.org/10.26714/mki.13.1.2023.17-27
Jatmiko, K. V. (2024). Dampak Pertumbuhan Perusahaan, Skala Perusahaan, dan Ukuran KAP pada Opini Audit Going Concern. eCo-Buss, 7(41), 136–147. https://doi.org/10.32877/eb.v7i1.1277
Kartikasari, B. A., & Muid, D. (2022). Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Industri dasar dan kimia di BEI Tahun 2015-2020). DiponeRamadhani, D. L. (2023). Pengaruh Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Kualitas Audit Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2, 11(2), 1–15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/33874
Laura, R., Nur Laela Ermaya, H., & Warman, E. (2021). APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN? JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01). https://doi.org/10.34204/jiafe.v7i1.2928
Lokamandala, M. A., Koeswayo, P. S., & Harahap, D. Y. (2023). The Effect of Firm Size and Financial Distress on Going Concern Audit Opinion. Journal of Accounting Auditing and Business, 6(1), 68–76. https://doi.org/10.24198/jaab.v6i1.43085
Mujiarto, Sugeng, R., & Ali, M. S. (2024). PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Journal of Economics and Business UBS, 12(2), 588–603. https://doi.org/10.52644/joeb.v13i2.1542
Nurdiansyah, D. H., Pardistya, I. Y., Mahpudin, E., & Nophiansah, D. (2021). The empirical evidence of the effect of company size, leverage and profitability on income smoothing. Accounting, 7(7), 1813–1818. https://doi.org/10.5267/j.ac.2021.2.016
Nurdianti, A. (2024). PENGARUH FINANCIAL DISTRESS , OPINI AUDIT TAHUN SEBELUMNYA , UKURAN PERUSAHAAN , LIKUIDITAS DAN SOLVABILITAS TERHADAP PEMBERIAN OPINI AUDIT GOING. Jurnal Ekonomi Akuntansi & Manajemen, 1(1), 19–38.
Nurlistantyo, D., & Wulandari, P. P. (2024). Pengaruh Financial Distress, Audit Lag, Prior Audit Opinion, dan Firm Size terhadap Penerimaan Opini Audit Going Concern. Studi Akuntansi dan Keuangan Indonesia, 7(1), 95. https://doi.org/10.21632/saki.7.1.95-110
Omer, W. K. H. (2022). Going-Concern Audit Opinion and Firm-Specific Expertise of Outsourced IAF Providers : Empirical Evidence from an Emerging Market. Esic Market Economics and Business Journal, 53(2). https://doi.org/10.7200/esicm.53.287
Rahmawati, I., & Darsono. (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, 1–10. https://doi.org/10.57084/jata.v3i1.809
Ramadhani, D. L. (2023). Pengaruh Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Kualitas Audit Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021). Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis, 7(2), 143–156. https://doi.org/10.61401/relevansi.v7i2.107
Salsabila, A., & Badjuri, A. (2022). Determinan terhadap Opini Audit Going Concern pada Perusahaan Manufaktur - Juni 2022 (Nasional - Sinta 4). Jurnal Ilmiah Akuntansi Peradaban, VIII(1), 52–70. https://doi.org/10.24252/jiap.v8i1.27072
Santoso, I. A., Mardiana, M., & Rafika, A. S. (2021). ANALISIS PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN. IJAcc, 2(2), 146–155. https://doi.org/10.33050/jakbi.v2i2.1742
Sitanggang, T. P. T., & Parasetya, M. T. (2024). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021). DIPONEGORO JOURNAL OF ACCOUNTING, 2, 306–312.
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
Yunisa, A. F. (2023). Pengaruh Ukuran Perusahaan, Likuiditas, Audit Report Lag, Pertumbuhan Penjualan, Dan Leverage Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021). Prosiding : Ekonomi dan Bisnis, 3(2), 1–12. https://jurnal.ubd.ac.id/index.php/pros/article/view/2611/1759
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Kondisi Keuangan Perusahaan, Solvabilitas, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern
Pages: 268-278
Copyright (c) 2026 Sri Lestari, Katarina Agnes
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
