Pengaruh Debt Default, Ukuran Perusahaan dan Disclosure Laporan Keuangan Terhadap Penerimaan Opini Audit Going Concern

Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2021

Abstract

This study aims to determine the effect of the debt default, company size and disclosure of financial statement on the acceptance of a going concern audit opinion. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. This research is an associative study with a quantitative approach. The research sample was taken using purposive sampling technique so that 29 companies were selected as research samples and the period of the year studied was 4 years, from 2018 to 2021 so that there were 87 samples. The data used are taken from audited financial reports and annual reports published by each company studied. The data analysis technique used descriptive statistics and logistic regression analysis, The results show partially debt default, company size and disclosure of financial statement has an effect on going concern audit opinion acceptance. Simultaneously, debt default, company size and disclosure of financial statement had an effect on going concern audit opinion acceptance.

Keywords: Debt Default, Company Size, Disclosure of Financial Statement, Going Concern Audit Opinion