Determinan Opini Audit Going Concern: Bukti Di Indonesia

Abstract

This research aims to evaluate the impact of company size, audit quality, profitability, audit lag, liquidity, and leverage on the going concern audit opinion in the Transportation subsector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2022. Information was obtained from financial reports, with 14 meeting the criteria, resulting in a total of 56 data. These data were collected from each company's respective websites, www.idnfinancials.com, and www.idx.co.id. The purposive sampling approach was utilized for sample selection, and data analysis was conducted using logistic regression in the statistical software SPSS version 29.0. The test results demonstrated that company size and audit quality have a negative impact on the going concern audit opinion. Conversely, profitability positively and significantly influences the going concern audit opinion. Meanwhile, audit lag, liquidity, and leverage do not affect. These findings can contribute as considerations for investors and shareholders in enhancing attention to financial reports. Investors can make more informed investment decisions and manage risks more effectively by gaining a deeper understanding of the factors that can influence the going concern audit opinion.