The Effect of Audit Tenure, Audit Delay, and Financial Distress on Going Concern Audit Opinion

Authors

  • Devi Lia Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Nurlaili Nurlaili Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Nur Wahyu Ningsih Universitas Islam Negeri Raden Intan Lampung, Indonesia

DOI:

https://doi.org/10.36555/jasa.v10i1.3014

Keywords:

Audit Tenure, Audit Delay, Financial Distress, Going Concern Audit Opinion

Abstract

This study aims to analyze the effect of audit tenure, audit delay, and financial distress on the acceptance of going concern audit opinions in companies. The population in this study was textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The number of textile and garment companies listed on the IDX in 2021-2024 was 21. A sample of 17 companies with 68 data points was obtained using a purposive sampling method with predetermined research criteria. The results of the study indicate that partially audit delay and financial distress have an effect on going concern audit opinions, while audit tenure does not have a significant effect. The conclusion of this study is that the company’s financial condition is the main factor considered by auditors in issuing a going concern audit opinion. This study contributes to the literature by providing empirical evidence in the context of the textile and garment industry in Indonesia, particularly in the post-pandemic period, and by reinforcing the importance of financial distress as a key determinant in auditors’ decision-making. In addition, this research offers practical implications for auditors, management, and investors in assessing business continuity risks and improving the quality of audit judgments.

References

Amami, I., & Triani, N. N. A. (2021). Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern. Jurnal Akuntansi AKUNESA, 10(1), 46–56. https://doi.org/10.26740/akunesa.v10n1.p46-56

Aprilia, R., Porwani, S., & Heni Merina. (2021). Pengaruh Kondisi Keuangan Perusahaan, Reputasi Kantor Akuntan Publik (KAP) dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. 9(2), 167–186.

Central Statistics Agency. (2024). Statistik ekspor tekstil dan produk tekstil Indonesia 2021–2023. Jakarta: Badan Pusat Statistik.

CNBC Indonesia. (2024). Sri Rejeki Isman (SRIL) resmi pailit setelah gagal bayar utang. Diakses dari https://www.cnbcindonesia.com

Gujarati, D. N., & Porter, D. C. (2013). Single-equation regression models. In Introductory Econometrics: A Practical Approach.

Hair J, R, A., Babin B, & Black W. (2014). Multivariate Data Analysis.pdf. In Australia : Cengage: Vol. 7 edition (p. 758).

Jannah, S. G., & Machdar, N. M. (2024). Pengaruh Financial Distress, Audit Tenure, dan Profitabilitas terhadap Penerimaan Opini Audit Going Concern dengan Persistensi Laba sebagai Variabel Moderasi. CEMERLANG: Jurnal Manajemen Dan Ekonomi Bisnis, 4(1), 70–82. https://doi.org/https://doi.org/10.55606/cemerlang.v4i1.2262

Jensen, M. C., & Meckling, W. H.(1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. The Corporate Financiers, 3, 305–360. https://doi.org/10.1057/9781137341280.0038

Khairani, A. N., Herawaty, N., & Prasetyo, E. (2026). Pengaruh Audit Delay , Auditor Switching , dan Financial Distress terhadap Opini Audit Going Concern. 6(April), 782–797. https://journalshub.org/index.php/JUMBIKU

Khasanah, U., & Napisah. (2024). Pengaruh Audit Report Lag, Komite Audit Dan Financial Distress Terhadap Opini Audit Going Concern. Jurnal Akuntansi Barelang, 9(1), 150–162. https://doi.org/10.33884/jab.v9i1.9239

Nurrachmi, I., Saripudin, U., Ihwanudin, N., Santosa, S., Novianti, R., Mursyidah, A., Nurhasanah, N., Febriani, D. H., Hidayat, R., Alfinuri, N., Sajaah, T. M., Kurniasari, C. I., & Putra, B. P. (2025). METODOLOGI PENELITIAN KUALITATIF DAN PENELITIAN KUANTITATIF. In Journal of Islamic Management Studies (Vol. 8, Issue 2). https://publications.waim.org.my/index.php/jims/article/view/132/100

Pekerti, A. E., & Fitriyana, F. (2025). PENGARUH AUDIT TENURE , PENGARUH AUDIT TENURE,AUDIT LAG DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN. E-JURNAL AKUNTANSI TSM, 5(3), 17–30.

Permatasari, M. D., Kamela, H., Widiastuti, & Putri, T. A. (2025). Opini Audit Going Concern dengan Financial Distress sebagai Moderasi Ukuran Perusahaan dan Struktur Modal Going Concern Audit Opinion with Financial Distress as Moderation of Company Size and Capital Structure. EKOMABIS: Jurnal Ekonomi Manajemen Bisnis, 6(01), 73–88. https://doi.org/https://doi.org/10.37366/ekomabis.v6i01.1897 e-ISSN

Purba, V., & Silaban, A. (2023). Pengaruh Ukuran Perusahaan , Audit Tenure , dan Audit Report Lag terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indoensia Tahun 2019- 2021. Jurnal Pendidikan Tambusai, 7(agustus), 3665–3671. https://doi.org/https://doi.org/10.31004/jptam.v7i2.6222

Radjab, E., & Jam’an, A. (2011). METODOLOGI PENELITIAN BISNIS. Journal of Physics A: Mathematical and Theoretical, 44(8), 37–72. https://doi.org/10.1088/1751-8113/44/8/085201

Riyanto, F. (2023). Pengaruh Pengaruh Opini Audit Tahun Sebelumnya, Financial Distress, Reputasi Auditor, Audit Delay, Dan Auditor Switching Terhadap Opini Audit Going Concern Pada Industri Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) 2023, 1(3), 78–94.

Setyarno, E. B., & Januarti, I. (2006). Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. Simposium Nasional Akuntansi 9 Padang, 23–26.

Sigolgi, H. A., & Djamil, N. (2024). Opini Audit Going Concern : Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas, Disclosure, dan Leverage pada Perusahaan yang terdaftar di Indonesia Tahun 2020-2022. Jurnal Audit, Akuntansi, Manajemen Terintegrasi, 2(1), 369–382. https://naaspublishing.com/index.php/jaamter/article/view/132

Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010

Steven, K. E., & David, W. D. (2013). Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach. 88(January), 50279. https://doi.org/https://doi.org/10.2308/accr-50279

Sugiyono. (2020). Metodologi Penelitian Kuantitatif, Kualitatif dan R & D.

Wijanarko, A. S. D., Simanjuntak, A., Dera, E. N., Putri, R. S., Angela, N. M., & Manurung, H. (2023). Pengaruh Kualitas Audit, Kondisi Keuangan, Dan Manajemen Laba Terhadap Opini Audit Going Concern. Jurnal Mutiara Ilmu Akuntansi, 2(1), 299–305. https://doi.org/10.55606/jumia.v2i1.2388

Yasa, I. N. S. D., & Latrini, M. Y. (2025). Audit Tenure as a Moderator in the Relationship Between Financial Distress, Profitability, and Audit Delay. 35, 2193–2205. https://doi.org/10.24843/EJA.2025.v35.i08.p24

Downloads

Published

2026-04-30

How to Cite

Lia, D., Nurlaili, N., & Ningsih, N. W. (2026). The Effect of Audit Tenure, Audit Delay, and Financial Distress on Going Concern Audit Opinion . JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 10(1), 150–162. https://doi.org/10.36555/jasa.v10i1.3014

Issue

Vol. 10 No. 1 (2026): April

Section

Articles

Citation Check

License

Copyright (c) 2026 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

Creative Commons License

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