Sinyal Going Concern Emiten Pertambangan: Keahlian Komite Audit, Kepemilikan Institusional, dan Risiko Litigasi
DOI:
https://doi.org/10.21009/wahana.21.016Keywords:
Audit Committee Expertise, Going Concern Opinion, Institutional Ownership, Litigation Risk, Mining SectorAbstract
This study examines the effect of audit committee expertise, institutional ownership, and litigation risk on the receipt of going concern audit opinions among mining companies listed on the Indonesia Stock Exchange during 2020-2024. Going concern opinion is an important audit signal because it communicates material uncertainty regarding an entity's ability to continue operating and may influence investors, creditors, and regulators. The study applies a quantitative explanatory approach using secondary data obtained from audited financial statements, annual reports, and independent auditor reports. The sample consists of 44 mining companies selected through purposive sampling, resulting in 220 firm-year observations. Logistic regression is employed because the dependent variable is dichotomous. The results show that audit committee expertise has a positive and significant effect on going concern opinion acceptance, while institutional ownership has a negative and significant effect. Litigation risk does not significantly affect the auditor's decision. These findings indicate that governance quality and ownership monitoring are more salient than litigation exposure in explaining going concern audit reporting in the Indonesian mining sector.
References
Alamsyah, M. T., & Apandi, R. N. N. (2023). Faktor-faktor yang mempengaruhi opini audit going concern berdasarkan Standar Audit 570. Jurnal Akuntansi Dan Audit, 6, 31–42.
Anggraini, S., Spa, D., & Kristianto, D. (2024). Analisis pengaruh opinion shopping, leverage, dan kepemilikan institusional terhadap opini audit going concern. Jurnal Ekonomi Dan Bisnis, 2(3), 1–14.
Apandi, R. N. N., Widarsono, A., & Istiqomah, M. T. (2025). Analisis faktor-faktor yang memengaruhi keraguan atas asumsi kelangsungan usaha berdasarkan Standar Audit 570. Jurnal Akuntansi Kontemporer, 3(1), 172–182.
Bakri, M. A., Ayub, N., & Gazali, H. M. (2024). Integrating agency and resource dependency theories: The moderating effect of board size on the relationship between dividends and firm value in Malaysia. Future Business Journal, 10(1), 1–10.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Hakiki, F., & Mappanyukki, R. (2022). The influence factors of going concern audit opinion acceptance using firm size as a moderating variable. International Journal of Accounting Research, 3, 1–12.
Hendra, J., Koeshardjono, R. H., & Herawati, H. (2022). Implications of company size, company growth, institutional ownership, profitability and previous audit opinions on going concern audit acceptance. Journal of Accounting and Finance, 12(2), 139–149.
Hendrastuti, R., & Harahap, R. F. (2023). Agency theory: Review of the theory and current research. Jurnal Akuntansi Aktual, 10(1), 85–100.
Hidayat, A. H. (2022). Impact of pandemic financial crisis to the going concern audit opinion factors. International Journal of Economics and Accounting, 9(5), 1–13.
Indonesia, I. A. P. (2021). Standar Audit 570 (Revisi 2021): Kelangsungan Usaha. IAPI.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kaplan, S. E., & Williams, D. D. (2021). Do going concern audit reports protect auditors from litigation? Auditing: A Journal of Practice & Theory, 40(1), 1–24.
Katrian, R. A., & Nurbaiti, A. (2021). Pengaruh komite audit, kondisi keuangan perusahaan dan pertumbuhan perusahaan terhadap opini audit going concern. E-Proceeding of Management, 8(5), 5145–5152.
Khasanah, U., & Napisah. (2024). Pengaruh audit report lag, komite audit dan financial distress terhadap opini audit going concern. Jurnal Akuntansi Dan Keuangan, 9(1), 150–162.
Loupatty, L. G., & Usmany, P. (2023). Analisis determinan faktor-faktor yang mempengaruhi opini audit going concern pada perusahaan-perusahaan di sektor energi. Jurnal Akuntansi Dan Keuangan Daerah, 11(2), 1–15.
Manihuruk, W. A., Butar, S. B., & Soegijapranata, U. K. (2023). Dampak pandemi Covid-19 terhadap aktivitas dan opini audit going concern. Jurnal Akuntansi Dan Audit, 18, 159–172.
Mardyatna, N., & Ayem, S. (2021). Pengaruh risiko litigasi, corporate governance, karakteristik perusahaan, dan karakteristik auditor terhadap opini audit. Jurnal Akuntansi, 19(1), 1–17.
Nurkhasanah, & Meiden, C. (2024). Kajian literatur tentang kualitas audit, profitabilitas, dan leverage terhadap opini audit going concern. Jurnal Akuntansi Dan Keuangan, 8(5), 563–576.
Phonna, L. (2024). Menilai faktor yang mempengaruhi manajemen laba pada perusahaan manufaktur era Covid-19: Peran mediasi oleh risiko litigasi. Jurnal Akuntansi Dan Governance, 10(2), 326–344.
Pulungan, S. M., Suci, R. G., & Sari, D. P. (2024). Pengaruh kepemilikan manajerial, reputasi KAP dan komite audit terhadap opini audit going concern. Jurnal Ilmiah Akuntansi, 4(1), 1370–1378.
Ramadan, D. A. (2023). The influence of the audit committee, company size, audit tenure, and KAP reputation on going concern audit opinions. International Journal of Accounting and Business, 4(1), 1–8.
Ravyanda, M. G., Wahyuni, E. D., & Zubaidah, S. (2021). Pengaruh komisaris independen, komite audit dan kepemilikan institusional terhadap opini audit asumsi going concern. Jurnal Akademi Akuntansi, 4(2), 639–646.
Sugiyono. (2012). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Wardani, A., & Satyawan, M. D. (2022). Pengaruh komisaris independen dan struktur kepemilikan terhadap kualitas pelaporan keuangan. Jurnal Akuntansi Dan Governance, 10(2), 107–115.
Zai, D., & Kusumawardhany, S. S. (2025). Pengaruh debt default, kondisi keuangan, dan kepemilikan institusional terhadap opini audit going concern. Jurnal Riset Akuntansi, 5(2), 4462–4474.
Downloads
Published
How to Cite
Issue
Section
License
Jurnal Ilmiah Wahana Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Articles in Jurnal Ilmiah Wahana Akuntansi are Open Access articles published under the Creative Commons CC BY-NC-SA License. This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.
