Analisis Kinerja Keuangan dan Auditor Switching terhadap Opini Audit Going Concern pada Perusahaan Konstruksi

Abstract

This study aims to examine the effect of profitability, liquidity, leverage, and auditor switching on going concern audit opinions in construction companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The total population of construction companies listed on the Indonesia Stock Exchange (IDX) is 25 companies. The samples obtained were 20 companies based on the purposive sampling method. This study uses secondary data, namely the financial reports of construction companies for 2018-2021 obtained from the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id). Data analysis used logistic regression analysis. The results showed that profitability had a negative effect on going concern audit opinion, meaning that the lower the profitability value, the higher the probability that a company would obtain a going-concern audit opinion. Meanwhile liquidity, leverage, and auditor switching have no effect on going concern audit opinion. This shows that in giving a going concern audit opinion the auditor also considers other factors.