PENGARUH PERTUMBUHAN PERUSAHAAN, DEBT DEFAULT, OPINI AUDIT TAHUN SEBELUMNYA DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Keywords:
Company Growth, Debt Default, Prior Year Audit Opinion, Financial Distress, Going Concern Audit Opinion
Abstract
Penelitian ini bertujuan untuk menguji pengaruh dari Pertumbuhan Perusahaan, Debt Default, Opini Audit Tahun Sebelumnya dan Financial Distress terhadap penerimaan Opini Audit Going Concern. Subjek penelitian ini menggunakan 42 perusahaan sektor Consumer Cyclicals yang terdaftar pada Bursa Efek Indonesia dan memenuhi kriteria dengan menggunakan metode purposive sampling dari periode 2018 hingga 2023. Jenis penelitian ini adalah Kuantitatif dengan metode statistik yang digunakan dalam pengujian adalah Statistik Deskriptif dan Regresi Linear Berganda serta alat pengujian yang digunakan berupa EViews 8. Hasil dari penelitian ini menunjukkan bahwa secara secara simultan variabel Pertumbuhan Perusahaan, Debt Default, Opini Audit Tahun Sebelumnya, dan Financial Distress memiliki pengaruh yang signifikan terhadap pemberian Opini Audit Going Concern. Untuk pengaruh secara parsial, variabel Pertumbuhan Perusahaan, Opini Audit Tahun Sebelumnya, dan Financial Distress berpengaruh signifikan secara positif terhadap pemberian Opini Audit Going Concern. Sedangkan variabel Debt Default terbukti tidak berpengaruh signifikan terhadap pemberian Opini Audit Going Concern.
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