Pengaruh Ukuran KAP, Leverage, dan Disclosure Terhadap Opini Audit Going Concern

The Influence of Audit Firm Size, Leverage, and Disclosure on Going Concern Audit Opinions

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana ukuran KAP, leverage, dan disclosure berdampak pada opini audit going concern pada perusahaan di semua sektor yang terdaftar di BEI pada tahun 2021. Penelitian ini menggunakan pendekatan kuantitatif. Ada tiga variabel independen dalam penelitian ini: ukuran KAP, leverage, dan disclosure (disebut penjelasan sukarela), dan satu variabel dependen: opini audit going concern. Secara khusus, ukuran KAP berdampak positif pada opini audit going concern, sedangkan leverage tidak.

Examining how audit firm size, leverage, and disclosure affect the issuing of going-concern audit opinions across sector-wide corporations listed on the Indonesia Stock Exchange during the year 2021 is the main goal of this study (IDX). This research adopts a quantitative methodology, incorporating three independent variables, specifically audit firm size, leverage, and voluntary disclosure levels, while the issue of going-concern audit opinions is the dependent variable under consideration. The results of the investigation show that the size of the audit firm has a favorable effect on the chance of issuing a going-concern opinion. Conversely, the leverage of the company does not show a statistically significant impact on whether going-concern opinions are issued. Furthermore, it is discovered that there is a bad correlation between the level of disclosure and the inclination to provide going-concern audit opinions.