PRAKOSO, BINTANG ALIF TAUFIK (2025) PENGARUH KUALITAS AUDIT, PERTUMBUHAN PERUSAHAAN, DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Teknologi Yang Terdaftar Di BEI Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze and obtain empirical evidence regarding the influence of audit quality, company growth and leverage on going concern audit opinion. The independent variables in this research are audit quality, company growth, and leverage, while the dependent variable used is going concern audit opinion. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) and the official websites of each company. The population in this study includes all technology sector companies listed on the IDX during the period 2020 to 2023. Sample selection was carried out using a purposive sampling method, so that companies were obtained that met the research criteria. Data analysis was carried out using descriptive statistical analysis and logistic regression with the help of IBM SPSS version 25 software. The research results showed that audit quality had a significant effect on going concern audit opinion, while company growth and leverage did not show a significant effect. These findings contribute to auditors, investors and management in considering factors that influence corporate sustainability. . Keywords: Audit Quality, Company Growth, Leverage, Going Concern Audit Opinion Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh kualitas audit, pertumbuhan perusahaan, dan leverage terhadap opini audit going concern. Variabel independen dalam penelitian ini adalah kualitas audit, pertumbuhan perusahaan, dan leverage, sedangkan variabel dependen yang digunakan adalah opini audit going concern. Data yang digunakan merupakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan situs resmi masing-masing perusahaan. Populasi dalam penelitian ini mencakup seluruh perusahaan sektor teknologi yang terdaftar di BEI selama periode 2020 hingga 2023. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh perusahaan yang sesuai dengan kriteria penelitian. Analisis data dilakukan menggunakan analisis statistik deskriptif dan regresi logistik dengan bantuan software IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh signifikan terhadap opini audit going concern, sedangkan pertumbuhan perusahaan dan leverage tidak menunjukkan pengaruh signifikan. Temuan ini memberikan kontribusi bagi auditor, investor, dan manajemen dalam mempertimbangkan faktor-faktor yang memengaruhi keberlanjutan perusahaan. Kata Kunci: Kualitas Audit, Pertumbuhan Perusahaan, Leverage, Opini Audit Going Concern
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