Analisis Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

Abstract

This research aims to analyze the factors that influence going concern auditopinions such as debt default, opinion shopping, auditor client tenure, audit lag, and company size in mining companies listed in Indonesia Stock Exchange for the period 2018-2020. The data that used in this research is secondary data which previously been gathered and can be accessed from Indonesia Stock Exchange website (www.idx.co.id). The method used in sampling is purposive sampling. The population in this study consisted of 52 companies. The sample used in this study consisted of 21 companies and 63 observations. This research uses logistic regression analysis in testing the hypothesis. The results of this study indicate that debt default has a partial effect, while opinion shopping, auditor client tenure, audit lag, and company size have no effect on going concern audit opinions.