Indah Rizkia Rohman, 7211418129 (2022) PENGARUH PERTUMBUHAN PERUSAHAAN, LITIGASI, DISCLOSURE DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

The going concern audit opinion is an opinion given by an auditor if in the audit process there are conditions that lead to doubts about the company’s ability to maintain its business continutity. This study aim to analyze the effect of the company’s growth, litigation, disclosure and audit lag on the going concern audit opinion. This study uses a quantitative research approach. The population in this study is the hotel, restaurant, and tourism sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021, totaling 47 companies. The sampling technique used purposive sampling which resulted in 32 companies or 64 units of analysis. This research data collection technique uses documentation techniques from financial statements and annual report. The data analysis technique of this research uses logistic regression analysis performed in the statistical analysis software, IBM SPSS 23. The results of this study indicated that company’s growth affected the going concern audit opinion, whereas litigation, disclosure and audit lag did not affect the going concern audit opinion. And the company’s growth, litigation, disclosure and audit lag simultaneously affect the going concern audit opinion. Based on the results of the study showed that the independent variable was only able to influenced dependent variable by 19,2%, While the remaining 80.8% was influenced by other variables outside the model study. So that that further research is recommended to use or add other variables to determine the factors that can affect going concern audit opinions, such as the previous year's audit opinion.

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