PENGARUH GCG, DEBT DEFAULT, DAN MANDATORY DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI UKURAN PERUSAHAAN - Aprilia, Natasya; Louw, Febriana (Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 2025)
ABSTRAKKetahanan suatu usaha menjadi hal yang utama dan penting bagi perusahaan apapun dalam dunia bisnis. Salah satu cara melihatnya adalah dengan memperhatikan muncul atau tidaknya opini audit going concern dalam laporan perusahaan. Urgensi opini ini terletak pada kemampuannya mencerminkan tingkat keyakinan auditor terhadap keberlangsungan hidup perusahaan. Jika muncul, berarti terdapat masalah serius yang dapat mengancam kelangsungan usaha. Sebaliknya jika tidak muncul, berarti kondisi usaha nya relatif sehat. Fokus kajian ilmiah ini untuk menentukan bagaimana pengaruh good corporate governance, debt default, dan mandatory disclosure terhadap opini audit going concern, serta peran ukuran perusahaan sebagai moderasi dalam hubungan ini. Perusahaan sektor industrial yang tercatat di Bursa Efek Indonesia tahun 2021 hingga 2024 menjadi objek penelitian dalam kajian ini. Dari total populasi sebanyak 67 perusahaan, diperoleh 46 perusahaan sebagai sampel melalui metode purposive sampling. Analisis regresi logistik dan analisis regresi moderasi (MRA) yang menggunakan software SPSS 25 diterapkan sebagai teknik analisis data dalam kajian ini. Hasil studi menyimpulkan bahwa opini audit going concern tidak dipengaruhi oleh good corporate governance. Di sisi lain, debt default berpengaruh positif terhadap opini audit going concern, sedangkan mandatory disclosure tidak berpengaruh terhadap opini audit going concern. Selanjutnya, hubungan antara good corporate governance dan opini audit going concern tidak dapat dimoderasi oleh ukuran perusahaan. Namun, ukuran perusahaan mampu memperlemah hubungan antara debt default dengan opini audit going concern dan mampu memperkuat keterkaitan antara mandatory disclosure dan opini audit going concern. ABSTRACTBusiness resilience is a fundamental and essential aspect for any company in business world. One way to assess it is by observing the presence or absence of going concern audit opinion in company’s report. The urgency of this opinion lies in its ability to reflect the auditor’s level of confidence in company’s ability to continue its operations. If such an opinion appears, it indicates the existence of serious issues that may threaten the company’s continuity. Conversely, the absence of a going concern opinion suggests that company’s condition is relatively healthy. This scientific focuses on determining how good corporate governance, debt default, and mandatory disclosure influence going concern audit opinions, as well as examining the moderating role of firm size in these relationships. Industrial sector companies listed on the Indonesia Stock Exchange from 2021 to 2024 serve as the objects of this research. From a total population of 67 companies, 46 were selected as samples using a purposive sampling method. Logistic regression analysis and moderating regression analysis (MRA) with SPSS version 25 were applied as data analysis techniques. The results of the study indicate that going concern audit opinions are not affected by good corporate governance. In contrast, debt default has a positive effect on going concern audit opinions, while mandatory disclosure shows no effect. Furthermore, firm size does not moderate the relationship between good corporate governance and going concern audit opinions. However, firm size weakens the relationship between debt default and going concern audit opinions, while strengthening the relationship between mandatory disclosure and going concern audit opinions