Pengaruh Reputasi KAP, Audit Tenure, Disclosure dan Financial Distress terhadap Opini Audit Going Concern pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI - Putri Kamila; Zuliyana Meti; Rakhmawati Aida (Equivalent : Journal of Economic, Accounting and Management, 2026)
This study aims to analyze the influence of public accounting firm reputation, audit tenure, disclosure, and financial distress on going-concern audit opinions in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study uses a quantitative approach with logistic regression analysis and relies on secondary data in the form of annual financial reports. The research population consists of 92 companies, with a sample of 31 companies selected through purposive sampling. The results show that the reputation of the public accounting firm, audit tenure, disclosure, and financial distress simultaneously affect and significantly impact going-concern audit opinions. Partially, the reputation of the public accounting firm has a positive and significant effect, while audit tenure, disclosure, and financial distress do not affect going-concern audit opinions. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh reputasi kantor akuntan publik, audit tenure, disclosure, dan financial distress terhadap opini audit going concern pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024. Penelitian menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik dan menggunakan data sekunder berupa laporan keuangan tahunan. Populasi penelitian terdiri dari 92 perusahaan, dengan sampel 31 perusahaan yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa reputasi kantor akuntan publik, audit tenure, disclosure, dan financial distress secara simultan berpengaruh dan signifikan terhadap opini audit going concern. Secara parsial, reputasi kantor akuntan publik memiliki pengaruh positif dan signifikan. Sebaliknya, audit tenure, disclosure, dan financial distress tidak berpengaruh terhadap opini audit going concern.