The Critical Role of Going Concern Audit Opinions in Relation to Audit Quality, Firm Size, Growth, and Leverage
DOI:
https://doi.org/10.33603/jka.v8i2.9867Kata Kunci:
Opini audit kelangsungan usaha, Kualitas audit, Ukuran, Pertumbuhan, LeverageAbstrak
Opini audit going concern sangat penting bagi berbagai pemangku kepentingan dalam mengevaluasi kesehatan keuangan organisasi dan kemampuannya untuk melanjutkan operasi di masa mendatang. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, ukuran perusahaan, pertumbuhan perusahaan, dan leverage terhadap opini audit going concern. Penelitian ini menggunakan pendekatan kuantitatif, dan metode purposive sampling. Populasi penelitian ini adalah industri barang konsumsi untuk periode 2019-2023, dan 220 data observasi dianalisis dengan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa pertumbuhan perusahaan, ukuran perusahaan dan debt equity ratio tidak berpengaruh signifikan terhadap opini audit going concern, sedangkan kualitas audit berpengaruh signifikan terhadap opini audit going concern. Implikasi praktis dari penelitian ini berkaitan dengan seluruh praktik audit, tata kelola perusahaan, investasi, dan peraturan, yang menandakan perlunya peningkatan kesadaran dan tindakan terkait kualitas audit dan efeknya terhadap evaluasi going concern.
Referensi
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