Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern

The Effect of Audit Delay, Fee Audit, Leverage, Litigation, Size and Company Age on Going Concern Audit Opinion

Penelitian ini bertujuan untuk menganalisis pengaruh audit delay, fee audit, leverage, litigasi, ukuran dan umur perusahaan terhadap pemberian opini audit going concern. Sampel yang digunakan sebanyak 250 data dari perusahaan sektor pertambangan dan sektor infrastruktur, utilitas dan transportasi yang tercatat di BEI pada tahun 2014-2018. Hasil penelitian yang dilakukan dengan analisis regresi logistik dengan SPSS 25 menunjukkan bahwa audit delay, leverage, umur perusahaan dan ukuran perusahaan berpengaruh terhadap opini audit going concern. Sedangkan litigasi dan fee audit tidak berpengaruh terhadap opini audit going concern

This study aims to analyze the effect of audit delay, audit fee, leverage, litigation, size and age of the company on giving going-concern audit opinion. The sample was used 250 data from the companies of mining sector and infrastructure, utilities and transportation sectors which listed on IDX during 2014-2018. The results of research conducted with logistic regression analysis with SPSS 25 show that audit delay, leverage, age and size of the company have effect on going concern audit opinion. While the litigation and audit fees have no effect on going concern audit opinion.