Nikmatuniayah
Politeknik Negeri Semarang

Resi Yudhaningsih
Politeknik Negeri Semarang

Lilis Mardiana, Hartono
Politeknik Negeri Semarang

Keywords : Audit Opinion, Bankruptcy Prediction, Company Growth, Leverage, Going Concern

Abstract

In the midst of this pandemic, the issue of business continuity has become urgent for research, considering that many entrepreneurs have gone out of business. Based on the data, it is also stated that retail entrepreneurs also experienced a decline in sales. This study aims to prove the effect of the Going Concern Audit Opinion Model Based on Company Growth, Leverage, and Auditor Reputation in the Covid-19 Period. The population of this study are Indonesian retail companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The data collection method uses a purposive sampling method, with negative net profit criteria for at least two audited financial report periods, during the observation period (2016 -2020). The analysis technique uses logistic regression, because the dependent variable is quantitative data using dummy variables (Sumodiningrat, 2001: 359). The number of companies studied were 23 companies with an observation period of 5 years, from 2016 to 2020, so the number of data sampled was 138. The results of this study prove that the bankruptcy prediction model, company growth, leverage, auditor reputation have an effect on opinion acceptance. going concern audits. 

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)