THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION

Ria Andriyani, Ruruh Dyatmiko

Abstract


This study aims to examine the effect of audit quality, financial distress, and audit lag, going concern audit opinions on transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The type of data used is secondary data in the form of audited financial reports and independent auditor reports obtained from the IDX official website. The sample in this study amounted to 70 samples determined by purposive sampling method. The analysis used to test the effect between the variables in the study is logistic regression analysis. The results showed that audit quality had no significant effect on going-concern audit opinion, financial distress had a significant effect on going-concern audit opinion, audit lag had no significant effect on going-concern audit opinion. Based on the results of the study, financial distress can be used as material for auditors' consideration in providing a going concern audit opinion.

 

Keywords: Going Concern Audit Opinion, Audit Opinion, Audit Quality, Financial Distress, Audit Lag


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References


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