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REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA DALAM MEMPREDIKSI PEMBERIAN OPINI AUDIT GOING CONCERN

Accounting Analysis Journal · Vol. 3 No. 4 (2016)

DOI
10.15294/aaj.v3i4.4199
ISSN
2502-6216, 2252-6765
Published
2016-05-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan penelitian ini adalah untuk menganalisis mengenai reputasi auditor, ukuran perusahaan serta opini audit tahun sebelumnya dalam memprediksi pemberian opini audit going concern. Populasi penelitian ini adalah seluruh perusahaan manufaktur periode 2010-2012. Metode pemilihan sampel penelitian ini menggunakan purposive sampling, sehingga diperoleh 58 perusahaan manufaktur. Simpulan penelitian ini variabel reputasi auditor dan ukuran perusahaan tidak berpengaruh terhadap pemberian opini audit going concern,sedangkan variabel opini audit tahun sebelumnya berpengaruh terhadap pemberian opini audit going concern. Masukan bagi peneliti berikutnya agar menambah jangka waktu sebagai tahun pengamatan lebih dari dua (2) tahun serta menggunakan proksi lain untuk mengukur reputasi auditor seperti lamanya bekerja auditor sebagai akuntan publik.The purpose of this research were to analyze the effect of auditor reputation, size of company, and audit opinion of previous year on the provision of the audit opinion of going concern. This research population was manufacturers listed in the Indonesian Stock Echange. Sampling method in this research with purposive sampling. There are 58 manufacturers. The conclusion of the result of auditor reputation variable and size of company had no effect on the provision of the audit opinion of going concern, while the audit opinion of previous year had effect on the provision of the audit opinion of going concern. It is recommended to the subsequent researchers in order to extend the period as the observational year to be more than 2 (two) years, and to use the another proxy to auditor reputation like time periode an auditor to be public accountant.

Collaboration network of the authors

40 authors · 49 co-authorship links · showing the 40 most connected

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  • Muhammadiyah University of Surakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Dhini SuryandariAffiliation unknown2
Risqi Ervera Nur ArifahMuhammadiyah University of Surakarta1
Sujalwo SujalwoMuhammadiyah University of Surakarta1
Angga Brillian Susetyo PutraAffiliation unknown1
Ramadhani Nurul AisyahAffiliation unknown1
Ika An Nisa Ilmi Fa’atiAffiliation unknown1
Edelweis Asti AisyahAffiliation unknown1
Nurul IchsaniAffiliation unknown1
Febru ElindaAffiliation unknown1
Rika YuliawatiAffiliation unknown1
Ziza Gita HardiniAffiliation unknown1
Shofia Nur InayantiAffiliation unknown1
Mella NofantikaAffiliation unknown1
Deva Laksmi Dian GrahitaAffiliation unknown1
Heni AmarinAffiliation unknown1
Laila SalsabilaAffiliation unknown1
Satria Panji KusumaAffiliation unknown1
Fatihatur RahmaAffiliation unknown1
Rifqi Tri AtmojoAffiliation unknown1
Jadyi LaksonoAffiliation unknown1
Choiru RujiinAffiliation unknown1
Briliani LaksmitaAffiliation unknown1
Katrin PrismanitraAffiliation unknown1
Iftitah AnggraeniAffiliation unknown1
Sungkowo Edy MulyonoAffiliation unknown1
Irmgardis Wea MengeAffiliation unknown1
Siti ImroatunAffiliation unknown1
Aprilian Epti WahyuniAffiliation unknown1
Nur Ayuningtias SafitriAffiliation unknown1
Ulfa SofiyantiAffiliation unknown1
Yunia Puji LestariAffiliation unknown1
Melan Puji SulistiyaningsihAffiliation unknown1
Kustiono KustionoAffiliation unknown1
Muhamad Albir DamaraAffiliation unknown1
Retnoningrum HidayahAffiliation unknown1
Anwar ZahidAffiliation unknown1
Siti Nurul FaizahAffiliation unknown1
Yusron MasdukiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA DALAM MEMPREDIKSI PEMBERIAN OPINI AUDIT GOING CONCERN</dc:title>
	<dc:creator>Hidayanti, Fitria Octari</dc:creator>
	<dc:creator>Sukirman, Sukirman</dc:creator>
	<dc:description xml:lang="en-US">Tujuan penelitian ini adalah untuk menganalisis mengenai reputasi auditor, ukuran perusahaan serta opini audit tahun sebelumnya dalam memprediksi pemberian opini audit going concern. Populasi penelitian ini adalah seluruh perusahaan manufaktur periode 2010-2012. Metode pemilihan sampel penelitian ini menggunakan purposive sampling, sehingga diperoleh 58 perusahaan manufaktur. Simpulan penelitian ini variabel reputasi auditor dan ukuran perusahaan tidak berpengaruh terhadap pemberian opini audit going concern,sedangkan variabel opini audit tahun sebelumnya berpengaruh terhadap pemberian opini audit going concern. Masukan bagi peneliti berikutnya agar menambah jangka waktu sebagai tahun pengamatan lebih dari dua (2) tahun serta menggunakan proksi lain untuk mengukur reputasi auditor seperti lamanya bekerja auditor sebagai akuntan publik.The purpose of this research were to analyze the effect of auditor reputation, size of company, and audit opinion of previous year on the provision of the audit opinion of going concern. This research population was  manufacturers listed in the Indonesian Stock Echange. Sampling method in this research with purposive sampling. There are 58 manufacturers. The conclusion of the result of auditor reputation variable and size of company had no effect on the provision of the audit opinion of going concern, while the audit opinion of previous year had effect on the provision of the audit opinion of going concern. It is recommended to the subsequent researchers in order to extend the period as the observational year to be more than 2 (two) years, and to use the another proxy to auditor reputation like time periode an auditor to be public accountant.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2016-05-30</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/4199</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i4.4199</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 4 (2014): November 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i4</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/4199/3865</dc:relation>
</oai_dc:dc>