ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI

Abstract

The development of a company's life is always tied to management's ability to run a business. Going concern audit opinion is an opinion expressed by the auditor to determine whether the business survives or not. The purpose of this report is to see the effect of company size, previous year's audit opinion and opinion shopping partially and simultaneously on going concern audit opinion. The sampling technique in this study was to use purposive sampling method as many as 147 companies from the basic and chemical industry sectors listed on the IDX for the period 2020-2022. The method used is logistic regression analysis with the help of SPSS version 27. The results of the study partially show that company size has no effect on going concern audit opinion acceptance, previous year's audit opinion affects going concern audit opinion acceptance, opinion shopping has no effect on going concern audit opinion acceptance. While simultaneously company size, previous year's audit opinion, opinion shopping affect the acceptance of going concern audit opinion.