Pengaruh Ukuran Perusahaan Audit Tenure Kualitas Audit Dan Audit Report Lag Terhadap Opini Audit Going Concern

Yusuf, Dede (2024) Pengaruh Ukuran Perusahaan Audit Tenure Kualitas Audit Dan Audit Report Lag Terhadap Opini Audit Going Concern. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

A going concern audit opinion is a type of opinion issued by an auditor which aims to ascertain whether the company can maintain its survival or not. Providing a going concern audit opinion is nothing more than the auditor's doubts about the client regarding the continuity of the company. This research was conducted to determine the influence of Company Size, Audit Tenure, Audit Quality and Audit Report Lag on Going Concern Audit Opinions. Data were analyzed using a logistic regression analysis model, because the dependent variable is a dummy variable. The data in this research is secondary data and was processed using IBM SPSS 23 in the form of annual financial reports of primary consumer goods sector companies listed on the Indonesia Stock Exchange for 2021 - 2023, using a purposive sampling method and there were 294 data samples used in this research. The company size variable is measured using the natural logarithm of total assets, the audit tenure variable is measured using the KAP engagement year interval scale, the audit quality variable is measured using KAP size (Big Four and non-Big Four KAPs), the audit report lag variable is measured using the difference between audit report dates with the date of the financial statements. The results of this research show that company size has a positive effect on going concern audit opinion, audit tenure has no effect on going concern audit opinion, audit quality has no effect on going concern audit opinion and audit report lag has a positive effect on going concern audit opinion.

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