CAHYANI, RAFIKA (2026) PENGARUH REPUTASI AUDITOR, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to analyze the effect of auditor reputation, company growth, and company size on going concern audit opinions in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A going concern audit opinion is understood as an opinion issued by the auditor when there is substantial doubt regarding the entity’s ability to maintain the continuity of its business operations in the future. The methodology applied in this study is a quantitative approach using descriptive statistical analysis techniques. The data source consists of secondary data, including financial statements and independent auditor reports, obtained from the official portal of the Indonesia Stock Exchange as well as the respective company websites. The sample was determined using a purposive sampling method, resulting in 90 companies with a total of 360 observation data. The going concern audit opinion variable is measured using a dummy variable. Auditor reputation is proxied based on the classification of Public Accounting Firms into Big Four and non-Big Four categories. Company growth is measured by the annual change in net sales, while company size is proxied by the natural logarithm of total assets. Data processing is conducted using logistic regression with the assistance of SPSS version 30. The results show that auditor reputation and company size have a negative and significant effect on the going concern audit opinion. Meanwhile, company growth does not have a significant effect on the going concern audit opinion. Keywords: Going Concern Audit Opinion, Auditor Reputation, Company Growth, Company Size. Tujuan dari penelitian ini untuk menganalisis pengaruh reputasi auditor, pertumbuhan perusahaan, dan ukuran perusahaan terhadap opini audit going concern pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Opini audit going concern dipahami sebagai opini yang diterbitkan oleh auditor apabila muncul keraguan substansial atas kemampuan entitas dalam mempertahankan eksistensi usahanya di masa depan. Metodologi yang diterapkan dalam kajian ini adalah pendekatan kuantitatif dengan teknik analisis statistik deskriptif. Sumber data merupakan data sekunder yang mencakup laporan keuangan serta laporan auditor independen, yang diakses melalui portal resmi BEI maupun situs masing-masing perusahaan. Sampel ditentukan melalui metode purposive sampling dan diperoleh 90 perusahaan dengan total 360 data observasi. Variabel opini audit going concern diukur menggunakan variabel dummy, reputasi auditor diproksikan berdasarkan klasifikasi Kantor Akuntan Publik Big Four dan non-Big Four, pertumbuhan perusahaan diukur melalui perubahan penjualan bersih tahunan, serta ukuran perusahaan diproyeksikan melalui logaritma natural dari total aset. Pengolahan data dilakukan dengan metode regresi logistik dengan alat bantu SPSS versi 30. Hasil penelitian menunjukkan bahwa reputasi auditor dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap opini audit going concern. Sedangkan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern. Kata Kunci: Opini Audit Going Concern, Reputasi Auditor, Pertumbuhan Perusahaan, Ukuran Perusahaan.
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