Analisis Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Debt Default, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur di BEI Tahun 2019 - 2021

Abstract

This study aims to determine the effect of Company Growth, Profitability, Debt Default, Managerial Ownership, and Institutional Ownership on the Acceptance of Going Concern Audit Opinions in Manufacturing Companies on the IDX in 2019 - 2021. This research was conducted based on the phenomenon that there are still companies with financial and non-financial problems which causes doubts about the company's ability to survive, thus receiving a going concern audit opinion. The sampling technique used is purposive sampling method, where the final sample is obtained as many as 167 companies with observations for 3 years so that the total is 501 observation samples. The analysis technique used is Logistic Regression Analysis using the SPSS 24 program. The results of this study indicate that company growth, managerial ownership and institutional ownership have a significant negative effect on going concern audit opinion acceptance, and debt default has a significant positive effect on going concern audit opinion acceptance. Meanwhile, profitability has no significant effect on going concern audit opinion acceptance.