Opini Audit Going Concern: Faktor Anteseden Dalam Pengambilan Keputusan Auditor

Sita Dewi Riyanti, Siti Maghfiroh

Abstract


Penulis termotivasi untuk mendalami berbagai perspektif penelitian tentang faktor penentu pemberian opini audit going concern. Tujuan dari penelitian ini adalah untuk memberikan gambaran bagi auditor, sebagai pertimbangan dalam memberikan opini dan sebagai bahan pertimbangan bagi perusahaan untuk melakukan perbaikan manajemen. Penelitian ini merupakan penelitian deskriptif, dengan menggunakan data sekunder melalui studi literatur. Dari hasil rangkuman penelitian-penelitian terdahulu, faktor penentu opini audit going concern masih beragam. Namun dari kesimpulan yang dapat diambil, faktor utama adalah krisis ekonomi, kondisi keuangan dan rasio keuangan. Kesimpulannya adalah bahwa faktor penentu dari pemberian opini audit going concern masih belum jelas, hal itu dapat dilihat dari hasil penelitian yang beragam. Hasil tersebut mungkin saja terjadi karena adanya intensitas indikasi going concern yang dapat berubah dari waktu ke waktu, serta adanya perpedaan persepsi dari auditor maupun pengguna informasi keuangan.

 

Kata kunci: opini audit going concern, krisis ekonomi, kondisi keuangan, rasio keuangan


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References


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