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All Journal Journal of Innovation and Applied Technology JABE (Journal of Accounting and Business Education) IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika Proceeding of World Conference JURNAL EKONOMI (JE) Ekomania Jurnal Kompetensi Ilmu Sosial
PUTRI ZANUFA SARI
Departement Of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surab
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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THE EFFECT OF FINANCIAL DISTRESS, DEBT DEFAULT, PROFITABILITY, AND THE PREVIOUS YEAR’S AUDIT OPINION ON THE ISSUANCE OF A GOING CONCERN OPINION: A Case Study of Transportation and Logistics Companies Listed on the Indonesia Stock Exchange from 2019-2023 Jenny Almas Yuwandi; Ariyani; Nila Sari; Putri Zanufa Sari; Ibnu Fajarudin; RR Prastoeti; Emiliya Rahma Wati
Ekomania Vol. 13 No. 1 (2026): Agustus 2026
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v13i1.164

Abstract

Going concern refers to the company's ability to maintain its operations for more than one year. This is an important factor in determining the survival of the company and is a basic assumption in the preparation of financial statements. This study aims to explore the factors that influence going concern audit opinion in companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Research data was obtained from the company's financial and annual reports through the systematic documentation method on the official IDX website. Data analysis was carried out using regression models to test the effect of financial distress, debt default, profitability, and previous year's audit opinion on going concern audit opinion. The results showed that individually, financial distress, debt default, and profitability had no significant effect on going concern audit opinion, with a significance value of 0.635; 0.815; and 0.915, respectively. In contrast, the previous year's audit opinion has a significant positive effect with a significance value <0.001. Simultaneously, the F test results show a value of 18,501 with a significance of <0.001, which indicates that the regression model has a significant contribution to going concern audit opinion.
Co-Authors Amrun Rosyid Ariyani Ariyani Ariyani Ariyani, Ariyani Arizona, Aldrin Ayu, Ayu Kurnia Putri Bayu Nurcahyo Andini Bayu Nurcahyo Andini, Bayu Nurcahyo Damayanti, Elok Dharmani, I G A Aju Nitya Diah Ayu Restuti Dwi Ratna Sari Elisabeth, Damarsari Ratnasahara Emiliya Rahma Wati Erwin Saraswati farida hardaningrum Ghani Arief Sulaiman gian luigi deseraldo, Gian Ibnu Fajarudin Indar Kholifatul Sholikhah Jenny Almas Yuwandi Kayla Puspita Khuluq, Khusnul Muhammad Ivan Syahbana Nila Sari Nila Sari Prastoeti, RR Restina, Riya Riza Safitri RR Prastoeti Rudi Harianto Rudi Harianto, Rudi Sarmilah Shabila, Syalwa St Rohani, St Suciati, Ajeng Mustika Suyono, Joko