Pengaruh Likuiditas, Debt Default, Audit Tenure, dan Ukuran KAP terhadap Opini Audit Going Concern

This study aims to investigate the influence of debt default, liquidity, audit tenure, and KAP size on going concern audit opinions. The independent variables analyzed are liquidity, debt default, audit tenure, and KAP size, with the dependent variable being the going concern audit opinion. Data for this research was obtained from www.idx.co.id, concentrating on the basic material sector from 2020 to 2022, specifically focusing on companies that have undergone auditing. A purposive sampling approach was used, resulting in a dataset comprising 234 data points from 78 companies that fulfilled the specified criteria. The study employed logistic regression analysis techniques. Results reveal that liquidity and KAP size have a significant effect on the issuance of going concern audit opinions, while debt default and audit tenure do not have an impact on these opinions. Future studies are recommended to include additional variables that could influence going concern audit opinions to improve the R Square value beyond the findings of this research. Additionally, a sample of companies from different sectors, such as energy, industry, or others, can be utilized to increase diversity. This approach allows us to identify factors that have a more substantial impact on the overall acceptance of going concern opinions