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Ricky Bryan D.P. Tampubolon
Akuntansi, Sekolah Vokasi, IPB University
Economics, Econometrics & Finance

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Pengaruh Struktur Modal, Reputasi Auditor, Dan Keputusan Investasi Terhadap Opini Audit Pada Perusahaan Sektor Energi Ricky Bryan D.P. Tampubolon; Alya Triana Putri Nasaru; Diva Alia Amelia; Keisha Ambar Hafidah; Zahra Nabila
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3799

Abstract

This study aims to determine the effect of capital structure, auditor reputation, and investment decisions on audit opinions in energy companies listed on the Indonesia Stock Exchange. This study was conducted because previous studies showed inconsistencies in explaining the factors that shape audit opinions, especially in high-risk sectors such as energy. This study uses a quantitative method with an associative approach. The data used is secondary data obtained from the financial statements and independent auditor reports of energy companies up to 2023. The data was analyzed using logistic regression. The uniqueness of this study lies in its focus on the energy sector, which has high volatility, as well as the simultaneous testing of three internal factors that may influence audit opinions. The results show that capital structure has a significant effect on audit opinions, auditor reputation has a positive and significant effect on audit opinions, while investment decisions do not show a significant effect. This study also finds that companies with higher leverage tend to receive more cautious audit opinions from auditors.
Pengaruh Materialitas Pendapatan, Biaya Dan Solvabilitas Terhadap Penerbitan Opini Going Concern Oleh Auditor Di Perusahaan Sektor Garment & Tekstil Ricky Bryan D.P. Tampubolon; Angel gracia; Gladys Ananda; Nindie Olivianna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3935

Abstract

This study examines the effect of revenue materiality, cost materiality, and solvency on the issuance of going concern audit opinions in garment and textile companies listed on the Indonesia Stock Exchange. A quantitative approach is employed using secondary data from financial statements and independent auditors’ reports. The dependent variable is the going concern audit opinion, measured using a dummy variable, while the independent variables include revenue materiality, cost materiality, and solvency, proxied by the Debt to Equity Ratio (DER). Binary logistic regression is used for data analysis. The results indicate that the regression model is valid, with a Nagelkerke R Square of 75.3% and a prediction accuracy of 93.3%. Partially, revenue materiality and cost materiality do not have a significant effect on going concern audit opinions. In contrast, solvency (DER) has a significant effect on the issuance of going concern opinions. These findings suggest that auditors emphasize long-term financial risk reflected in capital structure rather than operational account materiality when assessing going concern.
Co-Authors Alya Triana Putri Nasaru Angel gracia Diva Alia Amelia Gladys Ananda Keisha Ambar Hafidah Nindie Olivianna Zahra Nabila