Going Concern Audit Opinion, Default Debt, Capital Structure, Profitability, Tenure Audit

Abstract

The purpose of this study was to determine the effect of debt default, capital structure, profitability and audit tenure on going concern audit opinion. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 26 multi finance companies registered on the IDX for 2019-2022, where the research sample data is 104 sample data. Data analysis used logistic regression analysis with the SPSS Version 25 program. Based on the results of data analysis, it is known that the Nagelkerke R Square value is 0.385. This shows that variations in giving going concern audit opinions can be explained by 38.5% by debt default, capital structure, profitability, and audit tenure variables, while the remaining 61.5% is explained by other variables not examined. In other words, the influence of variable debt default, capital structure, profitability and audit tenure on giving a going concern audit opinion is 38.5%. The results of hypothesis testing, it is known that debt default has a positive effect on going-concern audit opinion, capital structure has a positive effect on going-concern audit opinion, profitability has no effect on going-concern audit opinion, and tenure audit has a positive effect on going-concern audit opinion