PENGARUH FINANCIAL DISTRESS, AUDIT LAG DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN

Authors

  • Mariskah Nur Ryhana Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Pamulang
  • Muhammad Sabil Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Pamulang
  • Safinatun Rahmawati Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Pamulang
  • Tegar Pratama Setia Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Pamulang

Abstract

Abstract

This study aims to examine the effect of financial distress, audit lag, and audit tenure on going-concern audit opinions in consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research was motivated by inconsistencies in previous findings regarding the factors that influence auditors in issuing going-concern opinions. The study employed a quantitative approach with a descriptive associative method using secondary data derived from financial statements and independent auditor reports. The sample was selected through purposive sampling, resulting in 17 companies with a total of 68 observations. Data analysis was conducted using the Fixed Effect model through EViews 12 software. The results of this study show that financial distress, audit lag, and audit tenure, both simultaneously and partially, do not have a significant effect on going-concern audit opinions. These findings indicate that the three variables are not the primary factors considered by auditors in assessing a company’s business continuity.

Keywords: Financial Distress; Audit Lag; Audit Tenure; Going-Concern Audit Opinion

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh financial distress, audit lag, dan audit tenure terhadap opini audit going concern pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini dilatarbelakangi oleh perbedaan hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhi auditor dalam memberikan opini going concern. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan metode deskriptif asosiatif, menggunakan data sekunder berupa laporan keuangan dan laporan auditor independen. Sampel dipilih melalui teknik purposive sampling dan diperoleh 17 perusahaan dengan total 68 observasi. Analisis data dilakukan dengan model Fixed Effect melalui software EViews 12. Hasil penelitian menunjukkan bahwa financial distress, audit lag, dan audit tenure baik secara simultan maupun parsial tidak berpengaruh signifikan terhadap opini audit going concern. Temuan ini mengindikasikan bahwa ketiga variabel tersebut bukan faktor utama bagi auditor dalam mempertimbangkan kelangsungan usaha perusahaan.

Kata kunci: Financial Distress; Audit Lag; Audit Tenure; Opini Audit Going Concern

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Published

2025-12-31

Issue

Vol. 6 No. 1 (2025): Prosiding Pekan Ilmiah Mahasiswa (PIM)

Section

Articles