FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA

Authors

  • Anggelina Margareta Riamelia Montolalu Sam Ratulangi University, Economics and Business Faculty
  • Ventje Ilat Sam Ratulangi University, Economics and Business Faculty
  • Novi Swandari Budiarso Sam Ratulangi University, Economics and Business Faculty

DOI:

https://doi.org/10.35800/jjs.v13i2.45787

Abstract

This study aims to determine the effect of Financial Distress, Debt Default, and Profitability on Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia (2016-2019). The data sample in this study were obtained using purposive sampling techniques and generated 35 data, namely 5 years of timeseries data and 7 companies. This study was analyzed using Non Parametric Chi Square. The result showed that: (1) Financial Distress have a positive effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 40.50%. (2) Debt Default have a positive effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 57.70%. (3) Profitability (Return On Asset) have a negative effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 29.60%.

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Published

2023-01-14

Issue

Vol. 13 No. 2 (2022)

Section

Articles