Pengaruh Debt Default, Pertumbuhan Perusahaan, Solvabilitas, dan Audit Delay terhadap Opini Audit Going Concern dengan Reputasi Auditor sebagai variabel moderasi pada sektor Hotel, Resor, dan Kapal Pesiar yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2023

Abstract

The purpose of this research is to examine and analyze whether Debt Default, Company Growth, Solvency, and Audit Delay have an effect on the acceptance of Going Concern audit opinions, as well as to test whether Auditor Reputation is able to moderate the influence of each independent variable involved in this research on the dependent variable, namely the acceptance of Going Concern audit opinions. The population in this research consists of companies operating in the hotel, resort, and cruise ship sector, totaling 30 companies, with an observation period ranging from 2019 to 2023. The data were collected as secondary data through the Indonesia Stock Exchange website using a census sampling technique. The data analysis process in this research was conducted using statistical software, namely EViews. Based on the data processing and analysis that have been carried out, the results indicate that Debt Default (XI), Company Growth (X2), and Solvency (X3) have a positive and significant effect on Going Concern Audit Opinions (Y), while Audit Delay (X4) has a negative and insignificant effect on Going Concern Audit Opinions (Y). Furthermore, Auditor Reputation (Z) is proven to significantly moderate the effect of Solvency (X3) on Going Concern Audit Opinions (Y) with a weakening effect, but does not significantly moderate the effects of Debt Default (X1), Company Growth (X2), and Audit Delay (X4). Finally, there are significant differences in Debt Default (X1), Audit Delay (X4), and Auditor Reputation (Z) between the periods before and after the pandemic, while there are no significant differences in Company Growth (X2), Solvency (X3), and Going Concern Audit Opinions (Y) between the periods before and after the pandemic.