The The Effect of Previous Year's Audit Opinion, Liquidity and Profitability on Going Concern Audit Opinion

Authors

  • R. Enough Bhaktiar
  • Andini Wulandari UNIVERSITAS NASIONAL PASIM

DOI:

https://doi.org/10.33197/jabe.vol11.iss2.2025.3182

Keywords:

Liquidity, Profitability, Going Concern Audit Opinion, Previous Year Audit Opinion

Abstract

This study aims to determine the effect of the Previous Year's Audit Opinion, Liquidity, and Profitability on the Going Concern Audit Opinion (A case study of Consumer Cyclical Companies listed on the Indonesia Stock Exchange in 2019-2024). The sampling method used in this study was purposive sampling. The samples that used was from Consumer Cyclical Companies during 2019-2024. The data analysis method used was logistic regression analysis using SPSS software. The results of the study stated that the Previous Year's Audit Opinion had a significant effect on the Going Concern Audit Opinion. Meanwhile, Liquidity and Profitability had no effect on the Going Concern Audit Opinion.

Downloads

Download data is not yet available.

References

Afiqah, N., Noviarty, H., & Fahmi, M. (2024). Pengaruh Profitabilitas , Likuiditas , Opini Audit Tahun Sebelumnya , Opinion Shopping Terhadap Jimea | Jurnal Ilmiah Mea ( Manajemen , Ekonomi , dan Akuntansi ). 1260–1275.

Andini, A. N., & Franita, R. (2024). The effect of profitability, liquidity, solvency, and company growth on the acceptance of going concern audit opinions on consumer cyclicals companies listed on the IDX in 2019-2022. World Journal of Advanced Research and Reviews, 22(2), 1156–1164. https://doi.org/10.30574/wjarr.2024.22.2.1497

Arfandi, & Djaddang, S. (2025). Pendekatan Systematic Literature Review : Faktor-faktor Penerimaan Opini Audit Going Concern. Jurnal Eksplorasi Akuntansi(JEA), 7(1), 328–341.

Bhaktiar, R. E., & Gunawan, W. W. (2022). Analysis of the Influence of Profitability, Liquidity, and Solvency Against the Price Share Before & After Pandemic Covid-19 (Studies Case Company Healthcare Sector Which Registered in Bei). Jurnal Ekonomi, 11(02), 1475–1484. https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/1171/886

Celine Franssy Odelia Soraya, & Anggoro Yuli Cahyono. (2024). Pengaruh Reputasi KAP, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, dan Profitabilitas terhadap Opini Audit Going Concern. Jurnal Riset Ekonomi Dan Akuntansi, 2(3), 276–297. https://doi.org/10.54066/jrea-itb.v2i3.2329

Dewi, Pramesti, H., & Mardiyah, R. (2021). Pengaruh Opini Audit Tahun Sebelumnya, Ukuran Perusahaan, Likuiditas, Profitabilitas, Dan Solvabilitas Terhadap Opini Going Concern (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014–2018). Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 8(2). https://doi.org/10.35137/jabk.v8i2.537

Ghozali, I. (2018). APLIKASI ANALISIS MULTIVARIATE Dengan Program IBS SPSS 25 Edisi 9 (A. Tejokusumo (ed.); 9th ed.). Badan Penerbit Universitas Diponegoro.

Kasmir. (2018). Analisis Laporan Keuangan (Pertama). Raja Grafindo Persada.

Khamsiyahni, R. A., & Amin, M. N. (2023). Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021. Jurnal Maneksi, 12(1), 84–91. https://doi.org/10.31959/jm.v12i1.1394

Mariano, F. M., & Edastami, M. S. (2024). PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, AUDIT LAG DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 10(2), 339–351.

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

Ningsih, D. W. (2024). PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN EARNING PER SHARE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR BEI PERIODE 2020-2022. Dinamika Akuntansi Keuangan Dan Perbankan, 13(1), 91–98. http://jurnal.jiemap.net/index.php/jikab/article/view/6

Pratiwi, L., & Lim, T. H. (2019). Pengaruh Pertumbuhan Perusahaan, Audit Tenure Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Riset Keuangan Dan Akuntansi, 4(2), 67–77. https://doi.org/10.25134/jrka.v4i2.1700

Putri, S. S., Oemar, F., & Salmiah, N. (2024). PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MINYAK, GAS DAN BATU BARA YANG TERDAFTAR DI BEI 2019-2022. Jurnal Akuntansi Kompetif, 7.

Ramadhan, A. P., & Sumardjo, M. (2021). Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion. European Journal of Business and Management Research, 6(2), 140–145. https://doi.org/10.24018/ejbmr.2021.6.2.817

Resky Adiningrat, T. M., Muhammad Yusuf, & Musyaffi, A. M. (2024). The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance. Research Trend in Technology and Management, 2(1), 12–25. https://doi.org/10.56442/rttm.v2i1.43

Sandria, F. (2021). Rugi 7 Tahun & 24 Bulan Suspensi, Trikomsel Bakal Delisting. https://www.cnbcindonesia.com/market/20210721165300-17-262552/rugi-7-tahun-24-bulan-suspensi-trikomsel-bakal-delisting

Shiyammurti, N. R. (2023). The Effects of Profitability, Liquidity and Company Growth on Going Concern Audit Opinion. ProBisnis : Jurnal Manajemen, 14(4), 185–194.

Sugiyono. (2019). METODE PENELITIAN KUANTITATIF KUALITATIF DAN R&D CETAKAN KE-1. In Sutopo (Ed.), Sustainability (Switzerland) (Edisi Ke-1, Vol. 11, Issue 1). ALFABETA. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI

Sujarweni, V. W. (2020). METODOLOGI PENELITIAN BISNIS DAN EKONOMI PENDEKATAN KUANTITATIF. Pustaka Baru Press.

Trianastasia, S., Suryandari, N. N. A., & Hartini, M. L. S. (2024). Pengaruh Opini Audit Tahun Sebelumnya, Audit Tenure, Kondisi Keuangan Perusahaam, Debt Default, Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 6(2), 2020–2022.

Ubaidillah, M. (2023). MAMI Diputus Pailit, Begini Kronologi dan Nasib Hotelnya. Swa.Co.Id. https://swa.co.id/read/421171/mami-diputus-pailit-begini-kronologi-dan-nasib-hotelnya

Widiyati, D., & Alfiah, A. (2023). Pengaruh real activities manipulation, opinion shopping, dan sales growth terhadap penerimaan opini audit going concern. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 5(2), 129–146. https://doi.org/10.36407/akurasi.v5i2.680

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 & Jurnal Akuntansi, 6. https://doi.org/https://doi.org/10.33395/owner.v6i4.1067

Zaelani, M., & Amrulloh, A. (2021). Pengaruh Likuiditas, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Perusahaan Farmasi. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 419–432. https://doi.org/10.37641/jiakes.v9i2.877

Zalogo, E., Duho, Y. P., & Putri, A. P. (2022). Analisis Pengaruh Kualitas Auditor, Likuditas, Profitabilitas dan Solvabilitas terhadap Opini audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Owner, 6(1), 1101–1115. https://doi.org/10.33395/owner.v6i1.730

Downloads

Published

2025-12-05

How to Cite

Bhaktiar, R. E., & Wulandari, A. (2025). The The Effect of Previous Year’s Audit Opinion, Liquidity and Profitability on Going Concern Audit Opinion. Jurnal Akuntansi Bisnis Dan Ekonomi, 11(2), 47–60. https://doi.org/10.33197/jabe.vol11.iss2.2025.3182

Issue

Vol. 11 No. 2 (2025): Jurnal Akuntansi Bisnis dan Ekonomi

Section

Articles

License

Copyright (c) 2025 Jurnal Akuntansi Bisnis dan Ekonomi

Creative Commons License

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

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.