Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Properti dan Real Estat di Bursa Efek Indonesia 

Determinants of Going Concern Audit Opinion Acceptance in Property and Real Estate Companies on the Indonesia Stock Exchange

Penelitian ini menguji kemungkinan perusahaan sektor properti dan real estat yang tercatat di Bursa Efek Indonesia menerima opini audit going concern selama 2020-2024 berdasarkan kondisi keuangan yang direpresentasikan oleh profitabilitas, likuiditas, solvabilitas, arus kas operasi, serta pertumbuhan penjualan dengan komite audit sebagai pemoderasi dan ukuran perusahaan sebagai kontrol. Pendekatan yang digunakan adalah kuantitatif dengan eksplanatori-asosiatif, menggunakan data sekunder yang dikumpulkan melalui purposive sampling sehingga diperoleh 60 perusahaan. Pengujian dilakukan menggunakan regresi logistik biner dan moderated regression analysis melalui IBM SPSS 26. Hasil menunjukkan profitabilitas dan likuiditas berpengaruh negatif terhadap penerimaan opini audit going concern, sedangkan solvabilitas berpengaruh positif. Sementara, arus kas operasi dan pertumbuhan penjualan tidak berpengaruh. Komite audit tidak terbukti dapat memoderasi hubungan kondisi keuangan dengan penerimaan opini audit going concern. Penelitian selanjutnya diharapkan mengenali kondisi-kondisi lain yang memengaruhi penerimaan opini audit going concern pada sektor yang berbeda.

Kata kunci: opini audit going concern, kondisi keuangan, komite audit, sektor properti dan real estat. 

This study examines the likelihood that property and real estate sector companies listed on the Indonesia Stock Exchange receive a going concern audit opinion during 2020–2024 based on financial conditions represented by profitability, liquidity, solvency, operating cash flow, and sales growth, with the audit committee as a moderating variable and firm size as a control variable. The study employs a quantitative, explanatory-associative approach using secondary data, and purposive sampling is applied to obtain a sample of 60 companies. Hypothesis testing is conducted using binary logistic regression and moderated regression analysis with IBM SPSS 26. The results indicate that profitability and liquidity have a negative effect on the acceptance of a going concern audit opinion, whereas solvency has a positive effect. Meanwhile, operating cash flow and sales growth have no effect. The audit committee is not proven to moderate the relationship between financial conditions and the acceptance of a going concern audit opinion. Future studies are expected to identify other conditions that affect the acceptance of going concern audit opinions in different sectors.

Keywords: going concern audit opinion, financial conditions, audit committee, property and real estate sector.