June 30, 2025

The Influence Leverage, Prior Opinion and Financial Distress on Going Concern Audit Opinion

Key Points

Leverage significantly influences the going concern audit opinion, indicating financial health plays a crucial role.
Prior opinion shows no significant effect on the going concern audit opinion, with a focus on financial stability.
Quantitative analysis of data from 25 BUMN companies highlights the importance of leverage assessments.
Findings suggest that understanding leverage is essential for accurate audit opinions and financial assessments.

Abstract

The purpose of this study was to determine the effect of leverage, prior opinion and financial distress on going concern audit opinions. This type of research is associative. The data used is secondary data taken from the annual reports of BUMN companies for 2019-2022. Method, the sample used is saturated sampling, and a total of 25 companies, so the total of sample for this study was 25 companies. The data collection technique is documentation. The method of data analysis in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that partially Leverage has an effect on the Going Concern Audit Opinion, Prior Opinion has an insignificant effect on the Going Concern Audit Opinion and Financial Distress has an insignificant effect on the Going Concern Audit Opinion.

AIに質問

Bookmark