Determinan Opini Audit Going Concern Dengan Debt Default Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Di Indonesia - Lubis, Henny Zurika; Ardian, Ragil (Balance : Jurnal Akuntansi dan Manajemen, 2025)
Opini audit going concern merupakan sinyal penting bagi pengguna laporan keuangan karena mencerminkan penilaian auditor terhadap keberlanjutan usaha perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA) dan Return on Equity (ROE) terhadap penerbitan Opini Audit Going Concern, serta mengkaji peran moderasi Default Hutang dalam hubungan tersebut. Penelitian menggunakan desain kausal-asosiatif dengan teknik purposive sampling terhadap 21 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022, sehingga diperoleh 63 observasi. Opini Audit Going Concern sebagai variabel dependen bersifat biner, sehingga analisis data dilakukan menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa ROA dan ROE tidak berpengaruh signifikan terhadap penerbitan Opini Audit Going Concern. Selain itu, Default Hutang tidak memoderasi hubungan antara ROA maupun ROE dengan Opini Audit Going Concern. Temuan ini mengindikasikan bahwa auditor tidak hanya bertumpu pada indikator profitabilitas dan kondisi gagal bayar dalam menilai kelangsungan usaha, melainkan mempertimbangkan faktor lain secara lebih menyeluruh dalam proses pengambilan keputusan audit.   The going concern audit opinion is an important signal for users of financial statements, as it reflects the auditor’s assessment of a company’s ability to sustain its business continuity. This study aims to analyze the effect of Return on Assets (ROA) and Return on Equity (ROE) on the issuance of Going Concern Audit Opinions, as well as to examine the moderating role of Debt Default in these relationships. The study employs a causal-associative research design with a purposive sampling technique, involving 21 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period, resulting in 63 observations. Since the dependent variable, Going Concern Audit Opinion, is binary in nature, logistic regression analysis is applied. The results indicate that ROA and ROE do not have a significant effect on the issuance of Going Concern Audit Opinions. Furthermore, Debt Default does not moderate the relationship between ROA or ROE and Going Concern Audit Opinions. These findings suggest that auditors do not rely solely on profitability indicators and debt default conditions when assessing business continuity, but rather consider a broader range of factors in the audit decision-making process.