Pengaruh Ukuran Perusahaan, Kualitas Audit dan Audit Delay terhadap Penerimaan Opini Audit Going concern

Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021

Abstract

This study ains to determine the effect of firms size, audit quality, and audit delay on the acceptance of going concern. The existence of this opinion is useful for investors to invest, because if the auditor gives a going concern then it is a negative thing about the continuity of a company’s size business. This research method used is descriptive analysis technique using secondary data, namely finansial report published through the website www.idx.co.id, as for testing the hypothesis using logistic regression test. The population of this research is mining companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique uses purposive sampling. Based on predetermined criteria, a sample of 22 companies was obtained and 66 observations were obtained. The result of this observation indicate that simultaneously firm size, audit quality, and audit delay have a significant effect on going concern. Partially firm size and audit quality has no effect on going concern, while the audit delay effect the on going concern.