PASA, Lulu Sonia Afrita (2024) Going Concern Audit Opinion: Analysis Based On Company Size, Profitability, And Disclosure In Health Industry Companies Listed On Indonesia Stock Exchange (IDX) Period 2019-2022. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research conducted aims to determine the effect of company size, profitability, and disclosure on going concern audit opinion. The population of this research is all health sector companies listed on the Indonesia Stock Exchange for the period 2019-2022. In this research, the data analysis technique used is descriptive statistics, multiple linear regression analysis using the classical assumption test, and hypothesis testing consisting of the f-test, t-test, and coefficient of determination using the SPSS 27 application. The sample was determined using purposive sampling so that 52 samples were obtained which were included in this study. Data analysis using SPSS version 27 for Windows. The results of this research indicate that (1) company size has no positive effect on going concern audit opinion. Company size has no positive effect, even companies with small sizes can maintain their business continuity because they have good management skills and do not have problems as complicated as large companies, so companies of any size can receive going concern audit opinion as long as the company can run its business well. (2) profitability has a positive and significant effect on going concern audit opinion. This is because an increase in operating profit causes the company to be in a going concern audit opinion. If the company’s profits decrease but still cannot cover the debt use production activities that generate profits. The company still receives a going concern audit opinion. And (3) disclosure has a negative and significant effect on going concern audit opinion. Most companies with high disclosure, where companies with higher levels of disclosure tend to worry about going concern audit opinion. If the higher the level of disclosure provided by the company, the more extensive the information received by stakeholders, making it easier for auditors to obtain evidence in assessing business continuity, then the wider disclosure provides an opportunity for the company to get a going concern audit opinion. The implications in this study are the theoretical implications of the absence of the effect of Company Size on going concern audit opinion. However, there is an effect of Profitability and Disclosure on going concern audit opinion, the auditor must identify all information relating to certain conditions or events of the company being audited. All information obtained must be considered carefully and thoroughly, which indicates that there is great doubt about the entity’s ability to maintain its survival (going concern) within a reasonable period. The practical implication is that the effect of Company Size, Profitability, and Disclosure affects going concern audit opinion for several parties such as companies, investors, and regulations. Then, it can use more complex methods, such as panel data regression analysis with the help of Eviews software.

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