PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN PROFITABILITAS TERHADAP ASUMSI GOING CONCERN DALAM LAPORAN AUDIT

Abstract

Financial reports have a very important role as one of the main tools used to describe the overall financial condition of a company. The information contained in the report is then used as a basis for taking various appropriate strategic actions or decisions in the future. Through the going concern audit assumption, the company will receive relevant information regarding certain conditions that have a significant impact on the company's financial situation. This study aims to analyze the effect of audit quality, debt default, and profitability on going concern audit assumptions in audit reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sampling method is using purposive sampling. The sample used was 74 companies with a total observation of 296 research samples.

This study uses a quantitative approach with secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study using logistic regression data analysis techniques using SPSS 29 software. The results showed that audit quality, debt default, and profitability had a significant effect on going concern audit assumptions. Based on the results of the study, it can be concluded that non-Big Four audit firms tends to provide going concern audit assumptions more often because it focuses on poor financial conditions, while debt default signals doubts about company continuity, and high profitability reduces the likelihood of going concern audit assumptions. This study is limited to the manufacturing sector, a four-year observation period, and only uses three independent variables, so it is recommended that future research add other variables and expand the sample.