FARADILLA, NATASHA PUSPA (2025) PENGARUH AUDIT TENURE, FINANSIAL DISTRESS, DAN KOMISARIS INDEPENDEN TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Consumer Cyclical yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023). S1 thesis, Universitas Mercu Buana.
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Abstract
This research seeks to investigate and provide empirical evidence on how audit tenure, financial distress, and the presence of independent commissioners influence the issuance of a going concern audit opinion, with firm size examined as a potential moderating factor. This research focuses on companies within the consumer cyclical sector listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The study utilized secondary data obtained from the annual financial statements of these companies, with a purposive sampling method applied to select 81 observations that satisfied specific criteria. Financial distress was measured using the Altman Z-Score model, which considers five financial ratios: working capital relative to total assets, retained earnings relative to total assets, earnings before interest and taxes relative to total assets, the market value of equity relative to the book value of total liabilities, and sales relative to total assets. Data analysis was conducted through logistic regression in SPSS version 29. The results indicate that the length of the auditor-client relationship (audit tenure) does not have a significant influence on the issuance of a going concern audit opinion. In contrast, financial distress and the presence of independent commissioners both reduce the probability of a company receiving a going concern opinion. While firm size does not moderate the impact of audit tenure on going concern evaluations, it does play a moderating role in the relationship between financial distress, independent commissioners, and going concern assessments. These results underscore the critical role of a company’s financial health and corporate governance practices in shaping auditors’ judgments regarding going concern. Keywords: Going Concern Audit Opinion, Audit Tenure, Financial Distress, Independent Commissioner, Firm Size Penelitian ini bertujuan menguji serta membuktikan secara empiris terkait bagaimana audit tenure, kondisi kesulitan keuangan (financial distress), serta keberadaan komisaris independen memengaruhi opini audit going concern, dengan ukuran perusahaan diposisikan menjadi variabel moderasi. Subjek penelitian difokuskan terhadap perusahaan sektor consumer cyclical tercatat di BEI tahun 2021–2023. Data yang dipakai bersumber dari laporan keuangan tahunan, sementara sampel ditentukan melalui metode purposive sampling sesuai kriteria tertentu sehingga terkumpul 81 unit observasi. Tingkat financial distress ditentukan melalui pendekatan Altman Z-Score, mencakup lima rasio, yakni working capital to total assets, retained earnings to total assets, earnings before interest and taxes to total assets, market value of equity to book value of total liabilities, dan sales to total assets. Analisis data kemudian dijalankan melalui metode regresi logistik melalui perangkat lunak SPSS versi 29. Hasil uji memperlihatkan bahwa lamanya hubungan audit tidak berpengaruh signifikan terhadap opini audit going concern. Sebaliknya, financial distress dan proporsi komisaris independen berpengaruh negatif terhadap opini audit tersebut. Kemudian, ukuran perusahaan tidak mampu memperlemah maupun memperkuat hubungan antara audit tenure dan opini audit going concern. Namun, variabel ukuran perusahaan terbukti memoderasi hubungan antara financial distress dengan opini audit going concern, serta antara komisaris independen dengan opini audit going concern. Temuan ini menegaskan pentingnya kondisi keuangan dan mekanisme tata kelola perusahaan mempengaruhi penilaian going concern oleh auditor. Kata kunci: Opini Audit Going Concern, Audit Tenure, Financial Distress, Komisaris Independen, Ukuran Perusahaan
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