Pengaruh Debt Default, Company Size, Company Age, Leverage, Audit Fee, dan Litigation terhadap Penerimaan Opini Audit Going Concern

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

Penelitian ini bertujuan mengetahui pengaruh debt default, company size, company age, leverage, audit fee, dan litigation terhadap penerimaan opini going concern. Sampel penelitian adalah 823 perusahaan sektor perdagangan, jasa dan investasi serta sektor real estate, properti dan konstruksi periode 2014-2018. Teknik regresi logistik digunakan dalam penelitian ini. Hasil penelitian menunjukkan debt default, company age, leverage, dan litigation berpengaruh terhadap opini going concern. Sementara company size dan audit fee tidak berpengaruh terhadap opini going concern.

This study aims to find the effect of debt default, company size, company age, leverage, audit fees, and litigation on going concern opinion. The research sample was 823 companies in the trade, service and investment sectors and the real estate, property and construction sectors in 2014-2018. Logistic regression technique was used in this study. The results of this study showed that debt default, company age, leverage, and litigation have an effect on going concern opinion. While company size and audit fee do not have an effect on going concern opinion.