PENGARUH PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (JATAMA: Jurnal Akuntansi Pratama, 2024)
ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh antara prediksi kebangkrutan, pertumbuhan perusahaan, dan kualitas audit terhadap penerimaan opini audit going concern. Metode penarikan sampel yang digunakan adalah metode purposive sampling. Tiga sampel dipilih dari populasi perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Metode pengolahan data menggunakan metode analisis deskriptif kuantitatif dengan cara analisis statistik deskriptif, analisis regresi logistik, dan uji hipotesis. Hasil penelitian mengungkapkan bahwa secara parsial prediksi kebangkrutan, pertumbuhan perusahaan dan kualitas audit tidak berpengaruh terhadap penerimaan opini audit going concern. Berdasarkan hasil uji hiptosesis secara simultan, diketahui bahwa prediksi kebangkrutan, pertumbuhan perusahaan dan kualitas audit juga tidak berpengaruh signifikan terhadap penerimaan opini audit going concern pada perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia periode 2018-2022.ABSTRACTThe purpose of this study is to examine the influence between bankruptcy prediction, company growth, and audit quality on the acceptance of audit opinions of going concern. The sample withdrawal method used is the purposive sampling method. Three samples were selected from the population of cement sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. The data processing method uses a quantitative descriptive analysis method by means of descriptive statistical analysis, logistic regression analysis, and hypothesis testing. The results of the study revealed that partially the prediction of bankruptcy, company growth and audit quality had no effect on the acceptance of the going concern audit opinion. Based on the results of the simultaneous hypnosis test, it is known that the prediction of bankruptcy, company growth and audit quality also have no significant effect on the acceptance of going concern audit opinions in cement sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period.