Pengaruh Rasio Keuangan, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Infrastruktur, Transportasi dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

Septiana, Arwinda Nur (2024) Pengaruh Rasio Keuangan, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Infrastruktur, Transportasi dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022). Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Going concern audit opinion is a modified audit that in the auditor's judgment, there is an inability or significant uncertainty over the company's survival in carrying out its operations. This study aims to determine and analyze the effect of financial ratios, debt default, and company growth on going concern audit opinion partially. This study uses secondary data in the form of annual financial reports. The research sample used used purposive sampling method and infrastructure, transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The analysis technique used in this research is logistic regression analysis. The results showed that the independent variable profitability ratio had a significant negative effect on going concern audit opinion, while the other independent variables, namely the solvency ratio, debt default and company growth, had no effect on going concern audit opinion.

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