PENGARUH FINANCIAL DISTRESS DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN
Abstract
Abstrak
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Financial Distress dan Komite Audit terhadap Opini Audit Going Concern (OAGC) pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Sampel penelitian berjumlah 114 observasi yang diperoleh melalui purposive sampling. Analisis data menggunakan Regresi Logistik karena variabel dependen bersifat dummy. Hasil penelitian menunjukkan bahwa model regresi dinyatakan layak (fit) berdasarkan uji Likelihood Ratio yang signifikan (p < 0.05). Model mampu menjelaskan 24,08% variasi OAGC, dan memiliki tingkat akurasi prediksi sebesar 81,05%, sehingga dinilai cukup baik dalam mengklasifikasikan kemungkinan penerbitan OAGC. Secara simultan, Financial Distress dan Komite Audit berpengaruh signifikan terhadap OAGC. Temuan ini mengindikasikan bahwa tingkat kesulitan keuangan dan karakteristik komite audit berperan dalam meningkatkan probabilitas auditor menerbitkan opini going concern.
Kata kunci: Opini Audit Going Concern, Financial Distress, Komite Audit, Regresi Logistik.
Abstract
This study aims to examine and analyze the influence of Financial Distress and Audit Committee on Going Concern Audit Opinion (GCAO) in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample consists of 114 observations, selected using purposive sampling. Data were analyzed using Logistic Regression because the dependent variable is dichotomous. The results show that the overall model is statistically fit, indicated by a significant Likelihood Ratio test (p < 0.05). The model explains 24.08% of the variation in GCAO, and the classification accuracy reaches 81.05%, indicating a strong predictive capability. Financial Distress and Audit Committee simultaneously have a significant effect on GCAO. These findings indicate that higher financial difficulty and variations in audit committee structure influence the likelihood of going concern audit opinions being issued.
Keywords: Going Concern Audit Opinion, Financial Distress, Audit Committee, Logistic Regression.
