Pengaruh Csr, Profitabilitas Dan Audit Lag terhadap Opini Audit Going Concern dengan Company Size sebagai  Variabel Moderasi

(Studi Empiris pada Perusahaan Sektor Pertambangan  yang Terdaftar di BEI Tahun 2020-2023)

The Influence of CSR, Profitability and Audit Lag on Going Concern Audit Opinion with Company Size as a Moderating Variable (Empirical Study on Mining Sector Companies Listed on the IDX in 2020-2023)

Penelitian ini bertujuan untuk membuktikan secara empiris  pengaruh  corporate social responsibility  (CSR) , profitabilitas, dan audit lag terhadap opini audit going concern dengan company size sebagai variable moderasi.  Metode penelitian yang digunakan adalah  kuantitatif dengan menggunakan software Stata 17 dan teknik analisis data menggunakan analisis regresi logistik dengan pendekatan MRA  (Moderated Regression Analysis). Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang tecatat pada Bursa Efek Indonesia (BEI) tahun 2020-2023. Dengan teknik pengambilan sampel adalah metode purposive sampling melalu judge sampling.

Hasil penelitian ini menunjukkan bahwa (1) Corporate Social Responsibility mempunyai pengaruh positif terhadap opini audit going concern, (2) Profitabilitas tidak berpengaruh terhadap opini audit going concern, (3) Audit Lag mempunyai pengaruh negatif terhadap opini audit going concern, (4) Ukuran perusahaan tidak mampu memoderasi pengaruh CSR terhadap opini audit going concern, (5) Ukuran Perusahaan mampu memoderasi pengaruh profitabilitas terhadap opini audit going concern, (6) Ukuran perusahaan tidak mampu memoderasi pengaruh audit lag terhadap opini audit going concern.

Keyword :  Corporate Social Responsibility, Profitabilitas, Audit Lag, Opini Audit Going Concern, Company Size.

This study aims to empirically prove the influence of corporate social responsibility (CSR), profitability, and audit lag on going concern audit opinion with company size as a moderating variable. The research method used is quantitative using Stata 17 software and data analysis techniques using logistic regression analysis with the MRA (Moderated Regression Analysis) approach. The population in this study were mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sampling technique was a purposive sampling method through judge sampling.

The results of this study indicate that (1) Corporate Social Responsibility has a positive influence on going concern audit opinion, (2) Profitability does not influence going concern audit opinions, (3) Audit Lag has a negative effect on going concern audit opinion, (4) Company size is unable to moderate the influence of CSR on going concern audit opinions, (5) Company size is able to moderate the influence of profitability on going concern audit opinions, (6) Company size is unable to moderate the influence of audit lag on going concern audit opinions.

Keywords: Corporate Social Responsibility, Profitability, Audit Lag, Going Concern Audit Opinion, Company Size