PENGARUH LIKUIDITAS, LEVERAGE, DEBT DEFAULT, AUDIT TENURE, AUDIT LAG DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN (Studi Empiris Pada Perusahaan Indeks LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

Abstract

Going concern audit opinion is an opinion made by the auditor if it is suggested that the firm is unable to sustain its viability. Going concern audit opinion is used as an early indication for readers of financial statements to consider when making judgments. The purpose of this study is to re-examine the elements that impact going-concern audit conclusions. In this study, the following variables were utilized to examine going concern audit opinion: liquidity, leverage, debt default, audit tenure, audit lag, and opinion shopping.

This study use of secondary data in the form of annual reports and financial reports on LQ 45 businesses listed on the Indonesia Stock Exchange between 2017 and 2021. Based on the findings of the purposive sampling approach achieved by 25 LQ 45 index firms that fulfill the standards. The research duration is five years, and the overall sample size is 125 samples. This study use logistic regression analysis as its analytical tool.

The findings of partial hypothesis testing demonstrate that the variables liquidity, leverage, audit tenure, and audit lag have no significant influence on going-concern audit opinion, however debt default and opinion shopping do.