ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ANANDA PUTRA FAJAR, . (2026) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh cash flow, financial distress, company growth, profitability, leverage, dan liquidity terhadap opini audit going concern pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2023–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan auditor independen perusahaan. Teknik pengambilan sampel menggunakan matched sample berdasarkan sektor industri dan ukuran perusahaan sehingga diperoleh 462 observasi penelitian. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan bantuan software IBM SPSS Statistics Versi 29. Hasil penelitian menunjukkan bahwa cash flow tidak berpengaruh signifikan terhadap opini audit going concern. Financial distress berpengaruh positif terhadap opini audit going concern. Company growth dan profitability berpengaruh negatif terhadap opini audit going concern. Leverage dan liquidity berpengaruh positif terhadap opini audit going concern. Penelitian ini memberikan implikasi praktis bagi perusahaan untuk memperkuat kondisi keuangan melalui pengelolaan financial distress, company growth, profitability, leverage, dan liquidity secara optimal sebagai upaya meminimalkan kemungkinan penerimaan opini audit going concern. ***** This study aims to examine the effects of cash flow, financial distress, company growth, profitability, leverage, and liquidity on going concern audit opinions in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This study employed a quantitative approach using secondary data obtained from audited annual financial statements and independent auditors' reports. The sample was selected using a matched sampling technique based on industry sector and company size, resulting in 462 observations. The data were analyzed using logistic regression with IBM SPSS Statistics Version 29. The results indicate that cash flow has no significant effect on going concern audit opinions. Financial distress has a positive effect on going concern audit opinions. Company growth and profitability have negative effects on going concern audit opinions. Leverage and liquidity have positive effects on going concern audit opinions. The findings provide practical implications for companies to strengthen their financial condition by effectively managing financial distress, company growth, profitability, leverage, and liquidity in order to minimize the likelihood of receiving a going concern audit opinion.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, SE., M.Sc., Ak, CA, ASEAN CPA.; 2). Hafifah Nasution, SE., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Ananda Putra Fajar .
Date Deposited:	11 Aug 2026 02:33
Last Modified:	11 Aug 2026 02:33
URI:	http://repository.unj.ac.id/id/eprint/69763

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