PENERIMAAN OPINI AUDIT GOING CONCERN : FINANCIAL DISTRESS, DEBT DEFAULT DAN RETURN ON ASSETS

Authors

  • Annisa Nurbaiti Fakultas Ekonomi dan Bisnis, Universitas Telkom
  • Ruri Octari Dinata Fakultas Ekonomi dan Bisnis, Universitas Telkom
  • Zahrin Adlina Mawaddah Fakultas Ekonomi dan Bisnis, Universitas Telkom

Keywords:

Going Concern Audit Opinion, Financial Distress, Debt Default, Return on Assets

Abstract

Going concern audit opinion explain the auditor's doubts about the going concern of a company. Going concern audit opinion is important to provide early warning both for the company to improve its business continuity and also for shareholders in order to avoid mistakes in making decisions related to investment. This study aims to determine the effect of financial distress, debt default and return on assets on going concern audit opinion reception in basic industry and chemical sector companies in 2015-2019 both simultaneously and partially. This research method is a quantitative with a sampling technique using purposive sampling and processed by SPSS. The method of data analysis uses logistic regression analysis. The results of this study indicate that financial distress, debt default and return on assets simultaneously influence the acceptance of going concern audit opinion. Partially, the financial distress variable has no effect on the acceptance of going concern audit opinion. The debt default variable has a positive effect on going concern audit opinion acceptance, while the return on assets has a negative effect on going concern audit opinion acceptance. For further research development, it is suggested to extend the period of the research, expand the sample and add independent variables related to going concern opinion.

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Published

2021-03-23

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Articles