Pengaruh Kualitas Audit, Leverage dan Debt Default Terhadap Opini Going Concern pada Perusahaan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020- 2023

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, Leverage dan Debt Default terhadap opini Going Concern pada perusahaan Real Estate yang terdaftar di BEI periode 2020-2023. Penelitian ini menggunakan metode purposive sampling. Mengunakan analisis regresi logistik sebagai metode analisis data. Hasil penelitian ini menunjukkan jika kualitas audit, Leverage dan Debt Default tidakk berpengaruh terhadap penerimaan opini Going Concern. Sampel penelitian dipilih dengan metode purposive sampling, sehingga diperoleh 50 perusahaan real estate yang memenuhi kriteria penelitian. Analisis data dilakukan dengan regresi logistik mengingat variabel dependen berupa opini Going Concern bersifat kategorikal. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh negatif terhadap pemberian opini Going Concern, artinya semakin tinggi kualitas audit, semakin kecil kemungkinan perusahaan menerima opini Going Concern. Sementara itu, Leverage dan Debt Default berpengaruh positif signifikan terhadap opini Going Concern, menunjukkan bahwa semakin tinggi Leverage dan terjadinya Debt Default meningkatkan kemungkinan perusahaan menerima opini Going Concern. Temuan ini memberikan implikasi penting bagi auditor, manajemen perusahaan, dan investor dalam mengevaluasi risiko keberlangsungan usaha. This study aims to determine the effect of audit quality, leverage, and debt default on the going concern opinion in real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study used a purposive sampling method. Logistic regression analysis was used as the data analysis method. The results of this study indicate that audit quality, leverage, and debt default do not affect the acceptance of a going concern opinion. The research sample was selected using a purposive sampling method, resulting in 50 real estate companies that met the research criteria. Data analysis was conducted using logistic regression considering that the dependent variable, the going concern opinion, is categorical. The results show that audit quality negatively affects the issuance of a going concern opinion, meaning that the higher the audit quality, the less likely the company is to receive a going concern opinion. Meanwhile, leverage and debt default have a significant positive effect on the going concern opinion, indicating that higher leverage and the occurrence of debt default increase the likelihood of a company receiving a going concern opinion. These findings provide important implications for auditors, company management, and investors in evaluating business continuity risk.