FAKTOR—FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

FACTORS THAT INFLUENCE GOING CONCERN AUDIT OPINION WITH FIRM SIZE AS A MODERATING VARIABLE

Penelitian ini bertujuan menguji pengaruh leverage, profitabilitas, audit tenure, dan prior opinion terhadap opini audit going concern, dengan firm size sebagai variabel moderasi. Sampel penelitian terdiri dari 225 perusahaan sektor infrastruktur, transportasi, dan utilitas yang terdaftar di BEI pada tahun 2020-2022. Analisis regresi logistik dilakukan menggunakan SPSS versi 25.

Hasil penelitian menunjukkan leverage berpengaruh signifikan positif terhadap opini audit going concern, sementara profitabilitas dan audit tenure tidak berpengaruh. Prior opinion juga berpengaruh signifikan positif terhadap opini audit going concern. Firm size tidak mampu memoderasi hubungan leverage, profitabilitas, audit tenure, dan prior opinion terhadap opini audit going concern. Ketika variabel moderasi dimasukkan, leverage dan prior opinion tidak berpengaruh. Penelitian ini menunjukkan bahwa pengaruh leverage dan prior opinion terhadap opini audit going concern hanya terjadi secara langsung.

This study aims to examine the effect of leverage, profitability, audit tenure, and prior opinion on going concern audit opinion, with firm size as a moderating variable. The research sample consisted of 225 infrastructure, transportation and utility sector companies listed on the IDX in 2020-2022. Logistic regression analysis was performed using SPSS version 25.

The results showed that leverage has a significant positive effect on going concern audit opinion, while profitability and audit tenure have no effect. Prior opinion also has a significant positive effect on going concern audit opinion. Firm size is unable to moderate the relationship between leverage, profitability, audit tenure, and prior opinion on going concern audit opinion. When moderating variables are included, leverage and prior opinion have no effect. This study shows that the effect of leverage and prior opinion on going concern audit opinion only occurs directly.