Track: Business Management

Abstract

Going concern audit opinion is an audit opinion given by the auditor to a company whose business continuity is in doubt, caused by unsuitable conditions or the presence of several factors. This study aims to examine the effect of Debt Default, Activity Ratio, and Bankruptcy Prediction on Going Concern Audit Opinion. The population used in this study are Retail Trading Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020. The sample selection method is done by purposive sampling. Only 16 companies met the criteria. The hypothesis in this study was tested using the F test and T test. The data analysis technique used in this study was logistic regression processed by using IBM SPSS version 26. From the results of the logistic regression test, the f test results obtained a significance of 0.000 or <0.05. This means that Debt Default, Activity Ratio, and Bankruptcy Predictions on Going Concern Audit Opinions on Retail Trading Companies Listed on the Indonesia Stock Exchange (IDX) in 2016-2020 have a significant simultaneous effect. Partial testing shows the results of debt default and activity ratio have no effect on going concern audit opinion, while bankruptcy prediction has a negative effect on going concern audit opinion.