Analisis Pengaruh Kualitas Audit, Kondisi Keuangan, Leverage, Prior Opinion, dan Audit Tenure terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

Abstract

This study aims to examine and analyze the effect of audit quality, financial condition, leverage, prior opinion, and audit tenure effect on receiving going concern audit opinion in consumer goods companies listed in Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data that is obtained by study documentation method. The population of this study is consumer goods companies listed in Indonesia Stock Exchange for the 2015-2019 period with total 54 companies. The sampling method is purposive sampling method. The obtained samples consist 60 within 5 observation periods from the 2015 to 2019 year. The data analysis method uses binary logistic regression that is processed by using SPSS 26 version software. This study reveals that audit quality, prior opinion, and audit tenure have positive and significant effect on receiving going concern audit opinion, financial condition has negative and insignificant effect on receiving going concern audit opinion, leverage has positive and significant effect on receiving going concern audit opinion, and audit quality, financial condition, leverage, prior opinion, and audit tenure simultaneously affected on receiving going concern audit opinion.