Pengaruh Karakteristik Perusahaan dan KAP Terhadap Opini Audit Going Concern Yang Telah Diterbitkan Oleh KAP 

The Influence of Company Characteristics and Public Accounting Firm on Going Concern Audit Opinions Issued by Public Accounting Firms

Penelitian ini dilakukan dengan tujuan mengetahui pengaruh karakteristik-karakteristik perusahaan dan KAP terhadap opini audit going concern pada perusahaan seluruh sektor yang terdaftar di BEI pada tahun 2021-2022. Penelitian ini dilakukan dengan metode kuantitatif dengan variabel dependen opini going concern dan variabel indepeden yaitu  ukuran KAP, fee audit, likuiditas, solvabilitas, leverage, ukuran perusahaan, dan pertumbuhan perusahaan serta dua variabel kontrol yaitu kerugian dan probabilitas kebangkrutan. Data diuji menggunakan binary logistic regression, hasil yang diperoleh dari penelitian ini adalah variabel ukuran KAP berpengaruh negatif terhadap opini going concern, fee audit tidak berpengaruh terhadap opini going concern, likuiditas berpengaurh positif terhadap opini going cocnern, solvabilitas tidak berpengaruh terhadap opini going concern, leverage tidak berpengaruh terhadap opini going concern, ukuran perusahaan tidak berpengaruh terhadap opini going concern, pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern, kerugian berpengaruh positif terhadap opini audit going concern dan probabilitas berpengaruh terhadap opini going concern. 

This study was conducted with the aim of determining the effect of Public Accounting Firm size, audit fees, liquidity, solvency, leverage, company size, and company growth on going concern audit opinions in companies in all sectors listed on the IDX in 2021-2022. This study was conducted using a quantitative method with the dependent variable going concern opinion and seven independent variables, namely Public Accounting Firm size, audit fees, liquidity, solvency, leverage, company size, and company growth as well as two control variables, namely losses and probability of bankruptcy. The data was tested using binary logistic regression, the results obtained from this study are that the variable of KAP size has a negative effect on going concern opinion, audit fee does not affect going concern opinion, liquidity has a positive effect on going concern opinion, solvency does not affect going concern opinion, leverage does not affect going concern opinion, company size does not affect going concern opinion, company growth does not affect going concern audit opinion, losses have a positive effect on going concern audit opinion and probability affects going concern opinion.