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Financial Distress Moderates the Effect of KAP Reputation, Auditor Switching, and Leverage on the Acceptance of Going Concern Opinions

Accounting Analysis Journal · Vol. 9 No. 3 (2020) · hlm. 200–207

DOI
10.15294/aaj.v9i3.39563
ISSN
2502-6216, 2252-6765
Terbit
2020-12-12
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This research intended to measure the influence of reputation of public accounting firm, auditor switching and leverage against the acceptance of going concern opinion with financial distress as a moderating variable. This study used manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as population. The sample selection used purposive sampling and obtained 100 units of analysis. Data analysis method used logistic regression and interaction test with IBM SPSS 24 tools. The study showed that auditor switching had a positive influence on going concern opinion. Meanwhile, the reputation of the public accounting firm and leverage had no effect on going concern opinion. In addition, the results of the study showed that financial distress strengthened the effect of leverage on going concern opinion. However, financial distress was unable to moderate the influence of the reputation of the public accounting firm and auditor switching towards the acceptance of going concern opinion. The conclusion of this study is companies that change its auditor will most likely receive going concern opinion if company’s continuity is disrupted, all Public Accounting Firms attempt to work independently and objectively, and leverage has different effect on every company. Distressed companies will most likely receive going concern opinion if they have high leverage ratio. Keywords: Going Concern Opinion; Non-Financial Factors; Financial Condition

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  • State University of Semarang
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Dhini SuryandariAfiliasi tidak diketahui2
Angga Brillian Susetyo PutraAfiliasi tidak diketahui1
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Fitria Octari HidayantiAfiliasi tidak diketahui1
Ika An Nisa Ilmi Fa’atiAfiliasi tidak diketahui1
Satria Panji KusumaAfiliasi tidak diketahui1
Rifqi Tri AtmojoState University of Semarang1
Katrin PrismanitraAfiliasi tidak diketahui1
Iftitah AnggraeniState University of Semarang1
Sungkowo Edy MulyonoAfiliasi tidak diketahui1
Irmgardis Wea MengeAfiliasi tidak diketahui1
Siti ImroatunAfiliasi tidak diketahui1
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Ulfa SofiyantiAfiliasi tidak diketahui1
Yunia Puji LestariAfiliasi tidak diketahui1
Kustiono KustionoState University of Semarang1
Muhamad Albir DamaraState University of Semarang1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Financial Distress Moderates the Effect of KAP Reputation, Auditor Switching, and Leverage on the Acceptance of Going Concern Opinions</dc:title>
	<dc:creator>Laksmita, Briliani</dc:creator>
	<dc:creator>Sukirman, Sukirman</dc:creator>
	<dc:description xml:lang="en-US">This research intended to measure the influence of reputation of public accounting firm, auditor switching and leverage against the acceptance of going concern opinion with financial distress as a moderating variable. This study used manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as population. The sample selection used purposive sampling and obtained 100 units of analysis. Data analysis method used logistic regression and interaction test with IBM SPSS 24 tools. The study showed that auditor switching had a positive influence on going concern opinion. Meanwhile, the reputation of the public accounting firm and leverage had no effect on going concern opinion. In addition, the results of the study showed that financial distress strengthened the effect of leverage on going concern opinion. However, financial distress was unable to moderate the influence of the reputation of the public accounting firm and auditor switching towards the acceptance of going concern opinion. The conclusion of this study is companies that change its auditor will most likely receive going concern opinion if company’s continuity is disrupted, all Public Accounting Firms attempt to work independently and objectively, and leverage has different effect on every company. Distressed companies will most likely receive going concern opinion if they have high leverage ratio.
Keywords: Going Concern Opinion; Non-Financial Factors; Financial Condition</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/39563</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i3.39563</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 3 (2020): November; 200-207</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/39563/17830</dc:relation>
</oai_dc:dc>