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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Kontemporer Akuntansi
Agustin, Ricy Dwi
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Economics, Econometrics & Finance Social Sciences

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DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION? Firmansyah, Amrie; Ngesthi, Priscilla Oliviane; Agustin, Ricy Dwi; Trisnawati, Estralita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.216

Abstract

Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.
PENGARUH PENGALAMAN AUDITOR, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN PEMODERASI SKEPTISME PROFESIONAL Agustin, Ricy Dwi; Agoes, Sukrisno
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Audit quality is still a challenge for the public accounting profession. Starting from this problem, the aim of the research is to determine the influence of the variables Auditor Experience, Time Pressure and Independence partially on Audit Quality; then to determine the role of the Professional Skepticism variable in strengthening/weakening the influence of Auditor Experience on Audit Quality, the influence of Time Pressure on Audit Quality, and the influence of Independence on Audit Quality. This research method is a quantitative method. The population is senior external auditors to partners at Public Accounting Firms (KAP) domiciled in DKI Jakarta. Sampling technique Data collection technique through surveys, by distributing questionnaires. Data analysis techniques include descriptive analysis, Partial Least Square-Structural Equation Modeling (PLS-SEM), and moderated regression. The research results show that Auditor Experience has a positive, but not significant, effect on Audit Quality; that Time Pressure has a positive but not significant effect; Independence has a positive and significant effect. Then Professional Skepticism significantly moderates (strengthens) the influence of Auditor Experience on Audit Quality; strengthens the influence of Time Pressure on Audit Quality, but is not significant; and strengthening the influence of Independence on Audit Quality. Than, Auditor Experience and Independence on Audit Quality are moderated by Professional Skepticism in line with grand theory, namely the theory of planned behavior. However, on the contrary, Time Pressure on Audit Quality is moderated. Professional Skepticism is not in line with grand theory, namely the theory of planned behavior.
Co-Authors Agoes, Sukrisno Amrie Firmansyah Estralita Trisnawati Ngesthi, Priscilla Oliviane