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Thomas Averio
Universitas Widya Dharma Pontianak
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OPINI AUDIT GOING CONCERN – KAJIAN BERDASARKAN FINANCIAL DISTRESS, PRIOR OPINION, AUDIT FIRM REPUTATION, DAN DEBT DEFAULT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA B2091171013, THOMAS AVERIO
MAKSI UNTAN Vol 4, No 3 (2019): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.253 KB)

Abstract

Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confidence even go bankrupt. This study aimed to determine the effect of financial distress, prior opinion, audit firm reputation, and debt default of the company of Going Concern Audit Opinion. This research used purposive sampling method with some criterias and the sample was about 29 companies. Analyzed by logistic regression and test using program SPSS 24.0 for windows concluded that prior opinion, audit firm reputation, and debt default don’t have effect on acceptance of going concern audit opinion, but the one that have effect on going concern audit opinion is financial distress.Keywords : Going Concern, Financial Distress, Prior Opinion, Audit Firm Reputation, Debt Default, Audit OpinionDAFTAR PUSTAKAAryantika, Ni Putu., dan Rasmini, Ni Ketut. (2015). Profitabilitas, Leverage, Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern. E-Jurnal Akuntasi Universitas Udayana 11.2: 414-425. Astari, Putu W., dan Latrini, Made Y. (2017). Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, Vol.19.3:2407-2438. Azizah, Rizki., dan Anisykurlillah, Indah. (2014). Pengaruh Ukuran Perusahaan, Debt Default, Dan Kondisi Keuangan Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Accounting Analysis Journal 3.4: 533-542. Dewi, I Dewa., dan Latrini, Made Yenni. (2018). Pengaruh Financial Distress Dan Debt Default Pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana Vol.22.2: 1223-1252. Haron, et al. (2009). Factor Influencing Auditor’s Going Concern Opinion. Asian Academy of Management Journal, Vol.14 No.1:1-19.Ikatan Akuntan Indonesia. (2001). Standar Profesional Akuntan Publik. Jakarta:Salemba Empat. Jamaluddin. (2018). The Effect Of Financial Distress And Disclosure On Going Concern Opinion Of The Banking Company Listing In Indonesian Stock Exchange. International Journal Of Scientific Research And Management Vol.06. Jensen, M.C., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3. 305-360. Kartika, Andi. (2012). Pengaruh Kondisi Keuangan dan Non Keuangan Terhadap Penerimaan Opini Going Concern pada Perusahaan Manufaktur di BEI. Jurnal Dinamika Akuntansi, Keuangan, dan Perbankan, Vol.1 No.1:25-40. Nariman, Augustpaosa. (2015). Pengaruh Ukuran Kantor Akuntan Publik Terhadap Opini Going Concern Dan Earnings Response Coefficients (Erc) Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2013. Jurnal Akuntansi Universitas Tarumanegara, 19(2):160-178. Praptitorini, M.D., & I. Januarti. (2007). Analisis Pengaruh Kualitas Audit, Debt Default, Dan Opinion Shopping Terhadap Penerimaan Opini Going Concern. Prosiding, Disampaikan Dalam Simposium Nasional Akuntansi X. Makassar.Rahim, Syamsuri. (2016). Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit Dan Opinion Shopping Terhadap Penerimaan Opini Going Concern. Jurnal Ilmiah Akuntansi Dan Bisnis, Vol. 11, No. 2. Ramadhani, Karina. (2016). Variabel-Variabel Yang Memengaruhi Penerimaan Opini Audit Going Concern pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2013-2014. Universitas Kanjuruhan Malang.Susanto, Yulius Kurnia. (2009). Pengaruh Reputasi Auditor, Disclosure, Ukuran Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern. Jurnal Bisnis Dan Akuntansi Vol 11, No 3. Sekolah Tinggi Ilmu Ekonomi. Trisakti Tandungan, Debby. dan Mertha, I Made. (2016). Pengaruh Komite Audit, Ukuran Perusahaan, Audit Tenure, Dan Reputasi KAP Terhadap Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana Vol.16.1:45-71. Venuti, E. K. (2007). The Going Concern Assumption Revisted: Assesing A Company’s Future Viability. The CPA Journal Online, 74(5):40-43. Yaqin, Muhammad Ainun., Dan Sari, Maria. (2015). Pengaruh Faktor Keuangan Dan Non Keuangan Pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana 11.2: 500-514
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia Thomas Averio
Asian Journal of Accounting Research Volume 6 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-09-2020-0078

Abstract

It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.This research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.The results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.This study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.
Pelatihan Pengendalian Internal dan Sistem Informasi Perusahaan Bagi Karyawan PT Sarwa Inspirasi Konstruksi Thomas Averio; Ricky Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): November 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i2.1202

Abstract

The purpose of this training activity is to provide broader understanding, knowledge, and insight to employees and management of the company regarding proper internal control and information systems within the company in order to minimize risk and maximize the company’s performance. This training activity is carried out using the lecture method. Participants of this training activity came from the employees and management of PT Sarwa Inspirasi Konstruksi, Pontianak, West Borneo. The number of participants for this training is 10 (person) participants. This training activity went very well because of the good cooperation and coordination of the various parties involved. This training activity is expected to have a positive contribution and impact on the development of the company in the future, both in terms of understanding of employees and company management regarding internal control and good information systems within the company so that the company can develop towards a better direction, more efficient and effective in carrying out the company's operational activities as well as minimizing the risks that may arise and can cause losses in the company.
Pengenalan Dasar-Dasar Akuntansi dalam Rangka Peningkatan & Memperluas Wawasan Terkait Akuntansi Thomas Averio
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Mei 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i1.1536

Abstract

This activity aims to provide broader knowledge, understanding and insight to young people, especially students and employees related to accounting. This activity aims to enable participants to understand the definition of accounting, the history of accounting, the purpose of accounting itself, and have a good understanding of the contents of financial statements so that this knowledge can become a provision in the future when these young people enter the world of work or the world of investment or even become an expert in accounting later. This activity is carried out online through the Google Meet application. The target of this activity is young people aged 17 to 20 years who are in Pontianak, West Kalimantan. The number of participants in this activity was 66 participants. This activity took place on Saturday, March 4 2023 and went very well due to good cooperation and coordination from the various parties involved. This activity is expected to be able to contribute and have a positive impact on increasing the knowledge and understanding of participants regarding accounting and can provide broader views and insights for participants
Pelatihan Pengelolaan dan Pelaporan Keuangan Desa Rumintar J.H. Marpaung; Thomas Averio
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): November 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i2.2115

Abstract

Village financial management is something that really needs to be considered in its implementation. In Law No. 6 of 2014, it is explained that 10 percent of the source of funds for village management comes from the APBN. The 10 percent allocation from the APBN will increase village fund revenues. Village funds provided by the central government aim to encourage the productivity of rural communities. This increasing village fund receipt requires good village financial management, namely the need to prepare financial reports and accountability reports from the village in accordance with the guidelines in government regulation no. 113 of 2014, namely village financial management is all activities which include planning, implementation, administration, reporting and accountability of village finances. The aim of implementing this community service (PKM) is to provide adequate knowledge and training to village officials in Semanget village regarding the management and financial reporting of village funds in a good, transparent, accountable, participatory, orderly and budget discipline manner in accordance with Permendagri Number 113 of 2014, Apart from that, this community service is also useful in early prevention of potential misappropriation of village funds so that village fund managers can avoid legal problems in the future.
ACCOUNTING CONSERVATISM: THE EFFECT OF FIRM PERFORMANCE, POSITIVE ACCOUNTING THEORY, AND LITIGATION RISK Averio, Thomas
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4249

Abstract

The purpose of this study was to analyze the effect of firm performance, positive accounting theory proxied by bonus plan, debt covenant, and political cost, and litigation risk on accounting conservatism. The data used in this study is the annual report of food beverage subsector companies listed on Indonesia Stock Exchange in 2014-2019. The sampling technique being applied in this study is purposive sampling, with multiple linear regression. This results showed that firm performance and bonus plan have negative effect on accounting conservatism, while debt covenant, political cost, and litigation risk have no significant effect on accounting conservatism.Keywords: Accounting Conservatism, Firm Performance, Positive Accounting Theory, Litigation Risk.
Sosialisasi Penerapan Tarif Efektif Rata-Rata (TER) Pada Perhitungan Pajak Penghasilan (PPH) Pasal 21 Averio, Thomas
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 3 No. 1 (2025): Renata - April 2025
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.151

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang strategis dan potensial sehingga harus dikelola dengan baik agar pembiayaan negara dapat berjalan dengan lancar dan transparan. Pajak Penghasilan (PPh) Pasal 21 adalah salah satu pajak yang paling sering berhubungan langsung dengan masyarakat, khususnya bagi pegawai. PPh Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pendapatan lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan atau jabatan, jasa dan kegiatan yang dilakukan oleh orang pribadi. Perhitungan PPh Pasal 21 terbaru menggunakan metode Tarif Efektif Rata-Rata (TER) yang mulai diterapkan per 1 Januari 2024 berdasarkan Peraturan Pemerintah nomor 58 tahun 2023 mengharuskan para pelaku usaha, akademisi, praktisi di bidang perpajakan, untuk memahami kembali cara perhitungan tersebut agar dapat lebih maksimal dalam melakukan kewajibannya dalam bidang perpajakan khususnya PPh Pasal 21. Tujuan dilaksanakan pengabdian kepada masayarakat (PKM) ini adalah untuk memberikan pengetahuan dan pemahaman yang memadai kepada seluruh peserta kegiatan yang merupakan masyarakat umum, akademisi, praktisi perpajakan, dan juga karyawan swasta tentang perhitungan tarif baru PPh Pasal 21 dengan metode TER. Kegiatan ini dilakukan dalam bentuk sosialisasi dengan ceramah, diskusi, dan tanya jawab kepada para pelaku usaha, akademisi, dan praktisi di bidang perpajakan secara online/daring. Pada akhir kegiatan, para peserta merasakan manfaat dari sosialisasi ini dan menerima wawasan serta informasi yang baru terkait perhitungan pajak penghasilan pasal 21 dengan perhitungan tarif terbaru yaitu metode TER, yang nantinya ilmu ini dapat digunakan dalam memenuhi kewajiban perpajakan secara pribadi maupun perusahaan
THE RELEVANCE OF FRAUD THEORY AND FRAUDULENT FINANCIAL REPORTING Averio, Thomas
Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2025): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.26.2.115-127

Abstract

Fraud dalam sebuah usaha dapat berdampak buruk bagi going concern usaha tersebut. Riset kali ini memiliki tujuan utama yaitu untuk menganalisis relevansi antara fraud theory dengan fraudulent financial reporting. Fraud theory yang menjadi dasar dalam penelitian ini adalah fraud diamond theory. Riset dilakukan pada perusahaan sektor energi di Indonesia dengan rentang waktu penelitian 5 tahun dari tahun 2018 sampai dengan tahun 2022. Metode analisis dalam penelitian ini yaitu analisis regresi logistik. Dalam riset ini ditemukan bahwa salah satu elemen dari fraud diamond theory yaitu opportunity berpengaruh positif signifikan terhadap fraudulent financial reporting. Elemen lainnya yaitu pressure, rasionalization, dan capability berpengaruh tidak signifikan terhadap fraudulent financial reporting.
Profitabilitas, Aktivitas, dan Solvabilitas Sebagai Determinan dari P/E Ratio: Kajian Empiris di Indonesia Averio, Thomas
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8567

Abstract

Financial performance plays a pivotal role in assessing a company’s overall condition and serves as a critical indicator of its value. This study aims to empirically examine the impact of financial performance on the price-to-earnings (P/E) ratio. In this study, financial performance is examined through three main financial ratios: the profitability ratio proxied by the net profit margin (NPM), the activity ratio proxied by the total asset turnover (TATO), and the solvency ratio proxied by the debt to equity ratio (DER).. The research focuses on firms in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2021 period. Multiple linear regression analysis is employed to evaluate the effect of each financial ratio on the P/E ratio. The findings of this study indicate that the profitability ratio, proxied by the net profit margin (NPM), and the activity ratio, proxied by the total asset turnover (TATO), have a significant positive effect on the price-to-earnings (P/E) ratio. Their respective significance values are 0.000 and 0.000, with regression coefficients of 20.532 and 4.548. In contrast, the solvency ratio, proxied by the debt to equity ratio (DER), is found to have an insignificant effect on the P/E ratio, with a significance value of 0.875 and a regression coefficient of 0.007. These findings emphasize that financial performance—particularly profitability and activity—plays a crucial role for investors and the market in evaluating firm value within the Indonesian non-cyclical consumer industry.
Sosialisasi & Pelatihan Karyawan tentang Laporan Keuangan Berdasarkan SAK ETAP Thomas Averio; Arif Budi Satrio; Sisca Contesa; Theresia Contesa
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Mei 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i1.2534

Abstract

Employee turnover in a company necessitates the need for work adaptation so that the company's economic wheels can run as they should. Understanding the concepts and techniques of preparing financial reports, especially for new administration, finance and accounting staff, is very important. To get a common perception, all staff in this field need training. This is the background for carrying out socialization & training on financial reports based on SAK ETAP at PT Sumber Satwa Pertiwi. This activity was held boldly using lecture and discussion methods. The participants in this training were twenty staff in the administration, finance and accounting departments. The core implementation of this activity lasted for two days. Through carrying out this activity, it is hoped that participants will gain the same concepts and practical skills in preparing financial reports so that the financial reports presented are not misstated. Apart from that, it is hoped that participants can also understand the basics of preparing financial reports and the differences in SAK in Indonesia so that the process of preparing financial reports can be carried out by individuals who are considered skilled and produce good output.
Co-Authors Arif Budi Satrio Gama, Veronicha Maria Jona Chin Shiet Fa Maria Kontesa Panesa, Inggrid Ricky Ricky Rumintar J.H. Marpaung Sisca Contesa Theresia Contesa