Pengaruh Debt Default, Audit Lag, Profitabilitas dan Financial Distress terhadap Opini Audit Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia 2016-2020

Abstract

This study aims to determine whether debt default, audit lag, profitability and financial distress affect going concern audit opinion. In addition, this study also aims to determine whether company size is able to moderate the effect of debt default, audit lag, profitability and financial distress on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange 2016-2020. The type of research carried out is causal associative research which is carried out using a quantitative approach. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. By using purposive sampling technique, 95 observational data were obtained which were used in this study. The data analysis technique used is logistic regression analysis and interaction test which is carried out with the help of SPSS software. The results found in this study indicate that partially debt default, audit lag and financial distress have a positive and significant effect on going concern audit opinion. Profitability has no significant effect on going concern audit opinion. While the results of the interaction test on the moderating variable show that the size of the company is not able to moderate the effect of debt default, audit lag, profitability and financial distress on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange 2016-2020.