Article Sidebar

Download
Download PDF

Main Article Content

Abstract

Financial distress has a significant effect on the issuance of going concern audit opinions. Companies experiencing greater financial difficulties are more likely to receive a going concern audit opinion because such conditions increase uncertainty regarding their ability to continue operations in the future. Company growth significantly influences going concern audit opinions. Firms with stronger growth tend to demonstrate better operational performance and more favorable business prospects, reducing the likelihood of receiving a going concern audit opinion. Company growth serves as a positive signal regarding business sustainability and future performance.Firm size is found to moderate the relationship between financial distress and going concern audit opinion. Financial distress on the probability of receiving a going concern opinion varies according to the size of the company. Larger firms generally possess greater resources and financial flexibility, which may reduce concerns regarding their ability to survive financial difficulties.Firm size does’nt moderate the relationship between company growth and going concern audit opinion. This result suggests that the influence of company growth on auditors’ assessments of going concern remains relatively consistent regardless of the company’s size. Firm size neither strengthens nor weakens the effect of company growth on the likelihood of receiving a going concern audit opinion.

Keywords

Financial Distress, Growth, Going Concern Opinion, Size

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Hafidz, A., & Yuniarti , R. (2026). Financial Distress, Company Growth, and Going Concern Audit Opinions: The Moderating Effect of Firm Size. Economics and Digital Business Review, 7(2), 487–497. https://doi.org/10.37531/ecotal.v7i2.4026
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Artanti Ayu Annisa. (2020, June 26). Dua Sektor di BEI Terperosok Dalam Akibat Covid-19. Medcom.Id.
  2. Basita Ainun, & Kuntadi Cris. (2024). Faktor-faktor yang Mempengaruhi Pemberian Opini Audit Going Concern: Pertumbuhan Perusahaan, Ukuran Perusahaan dan Opini Audit Tahun Sebelumnya . Jurnal Inovasi Ekonomi Syariah Dan Akuntansi (JIESA) , 3.
  3. Goh Sumarsan Thomas. (2023). Monograf: Financial Distress (1st ed., Vol. 1). Indomedia Pustaka.
  4. Hidayati, N. (2020). Pengaruh Faktor Keuangan dan Faktor Non Keuangan Terhadap Pengungkapan Opini Going Cocnern : Ukuran Perusahaan Sebagai Variabel Moderasi.
  5. Idris Muhammad. (2020, July). Riwayat Cowell, Pemiliki Atrium Senen yang Kini Pailit. Kompas.Com.
  6. Luthfiyah, N., & Darmawati, D. (2024). Faktor - Faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Basic Materials. Oktober, 4(2), 715–728. https://doi.org/10.25105/jet.v4i2.20941
  7. Majid, J. (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, 6(01). https://doi.org/10.18535/ijsrm/v6i1.em10
  8. Nurmala, P. (2021). Pengaruh Audit Tenure dan Financial Distress Terhadap Opini Audit Going Cocnern Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. 1(1). http://openjournal.unpam.ac.id/index.php/SAKUNTALA
  9. Pratiwi, L. (2018). Pengaruh Pertumbuhan Perusahaan, Adit Tenure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Going Concern. In JRKA (Vol. 4).
  10. Purba, S. F., & Nazir, N. (2019). Pengaruh Pertmbuhan Perusahan, Rasio Keuangan, dan Kualitas Auditor Terhadap Opini Audit Going Concern. Jurnal Akuntansi Trisakti, 5(2), 199–214. https://doi.org/10.25105/jat.v5i2.5238
  11. Puspita, D., Dirgantari, N., Wahyuni, S., & Pandansari, T. (2024). Determinasi Opini Audit Going Concern. Owner, 8(3), 2747–2759. https://doi.org/10.33395/owner.v8i3.2169
  12. Putra Randhika, & Annisa Dea. (2024). Pengaruh Financial Distress, Auditor Switching, dan Audit Report Lag terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan yang Tergabung dalam Jakarta Islamic Index 70 Periode 2018-2022) . Jurnal Mahasiswa Ekonomi & Bisnis , 4.
  13. Putri, N. A., & Hariani, S. (2024). Determinan Opini Audit Going Concern: Ukuran Perusahaan Sebagai Variabel Moderasi Menggunakan Logistics Regression Analysis. JURNAL ECONOMINA, 3(1), 1–14. https://doi.org/10.55681/economina.v3i1.1118
  14. Qintharah, Y. N. (2020). Prosiding Konferensi Nasional Ekonomi Manajemen dan Akuntansi (KNEMA) Journal Homepage Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Prosiding Konferensi Nasional Ekonomi Manajemen Dan Akuntansi (KNEMA), (2776-1177 ().
  15. Rahman Yudi, Normila, & Fakhri. (2022). Analisis Faktor Mempengaruhi Opini Audit Going Concern pada Perusahaan Pertambangan Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019 . Jurnal Riset Inspirasi Manajemen Dan Kewirausahaan, 6.
  16. Ray Kevin, & Wulandari Prima Putu. (2023). Pengaruh Financial Distress, Opini Audit Tahun Sebelumnya, dan Frekuensi Rapat Tahunan Board of Directors Terhadap Pemberian Opini Audit Going Concern . Jurnal Multidisiplin West Science , 3.
  17. Septiana Gina, & Khatimah Khausnul Eka. (2021). Pengaruh Pertumbuhan Perusahaan, Prediksi Kebangkuratan dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Pemberian Opini Going Concern. Jurnal JIPS (Jurnal Ilmiah Pendidikan Scholastic), 5(2579–5449).
  18. Simbolon Arnaldo, Andiyanto Ari Wahyu, & Samin. (2020). Analysis of Going Concern Audit Opinion Receiving Trends at Property Companies in Indonesia. Research Journal of Finance and Accounting. https://doi.org/10.7176/RJFA/11-18-03
  19. Suryani, I., Yuniarti, R., & Syahrudin, M. (2023). International Journal of Business, Economics and Social Development Effect of Financial Distress, Liquidity, and Leverage on the Audit Opinion Going Concern on Companies Listed on IDXESGL During the Pandemic Period (2019-2021). 4(1), 1–11.
  20. Valentino Gde Dewa, & Latrini Yenni Made. (2024). Pengaruh Kinerja Keuangan Perusahaan, Reputasi Auditor Terhadap Opini Audit “Going Concern” Dengan Ukuran Perusahaan Sebagai Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar BEI Tahun 2019 – 2021). Journal of Economic, Business and Accounting, 7.
  21. Zandra Felia, & Rahmaita. (2021). Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Opini Going Concern. Jurnal Ekonomi Dan Bisnis Dharma Andalas , 23(2527–3469).
  22. Zdolšek, D., Jagrič, T., & Kolar, I. (2022). Auditor’s going-concern opinion prediction: the case of Slovenia. Economic Research-Ekonomska Istraživanja, 35(1), 106–121. https://doi.org/10.1080/1331677X.2021.1888766