PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, AUDIT QUALITY, DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (PADA SEKTOR ANEKA INDUSTRI PERIODE 2017-2021)

Lathifah Zahra, NIM.: 19108040046 (2023) PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, AUDIT QUALITY, DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (PADA SEKTOR ANEKA INDUSTRI PERIODE 2017-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Going concern audit opinion is an auditor's assessment indicating that a company cannot maintain its business. This assessment has an impact on the loss of public confidence in the company's image. The purpose of this study is to analyze and provide empirical evidence regarding the effect of liquidity, profitability, leverage, company size, audit quality, and opinion shopping on acceptance of going concern audit opinions in various industrial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The type of data used in this research is secondary data. This study used a purposive sampling technique with a total sample of 24 companies, with logistic regression analysis using EViews 12. The results of this study indicate that the variables of liquidity and profitability have a negative effect on acceptance of going concern audit opinions. Meanwhile, the variables leverage, firm size, audit quality, and opinion shopping have no effect on acceptance of going concern audit opinions. The results of this study can become a reference for plans and policies in the company so that conditions remain stable for the sustainability of the company and can be used as a reference for further researchers.

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