Pengaruh Financial Distress, Komite Audit, Leverage dan Likuiditas Terhadap Opini Audit Going Concern

Aldo Afredo (Pradita University, Tanggerang)
Prita Karina Diandra (Pradita University, Tanggerang)

EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Vol 5 No 2 (2023): November 2023

This research aims to analyze the factors affecting the audit going concern opinion, including financial distress, audit committee, leverage, and liquidity. This research employs a quantitative method with a sample of 78 food and beverage and automotive companies listed on the Indonesia Stock Exchange (IDX). The data used in the study covers the period from 2019 to 2021, totaling 234 data points. The data analysis technique used is logistic regression analysis, which includes Model Accuracy Test, Partial Model Significance Test, and Simultaneous Testing. The research findings indicate that: 1) Financial distress does not significantly affect the audit going concern opinion; 2) The audit committee does not significantly influence the audit going concern opinion; 3) Leverage does not significantly impact the audit going concern opinion; 4) Liquidity does not significantly affect the audit going concern opinion. However, all three factors simultaneously affect the audit going concern opinion in food and beverage sector companies listed on the Indonesia Stock Exchange.