Pengaruh profitabilitas, ukuran perusahaan, debt default, audit tenure, dan efektivitas komite audit terhadap opini audit going concern
T Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenaipengaruh profitabilitas terhadap opini audit going concern, pengaruh ukuranperusahaan terhadap opini audit going concern, pengaruh debt default terhadap opiniaudit going concern, pengaruh audit tenure terhadap opini audit going concern,pengaruh efektivitas komite audit terhadap opini audit going concern. Populasi yangdigunakan peneliti ialah perusahaan manufaktur yang terdaftar di BEI antara tahun2017 sampai 2020. Metode yang dipakai dalam penentuan sampel penelitian ini yaitumetode purposive sampling.Kesimpulan dari penelitian ini adalah Profitabilitas berpengaruh negatifterhadap opini audit going concern, Ukuran perusahaan berpengaruh negatif terhadapopini audit going concern, Debt default berpengaruh positif terhadap opini auditgoing concern, Audit tenure berpengaruh negatif terhadap opini audit going concern,Efektivitas komite audit berpengaruh negatif terhadap opini audit going concern.
T The purpose of this study was to obtain empirical evidence regarding theeffect of profitability on going-concern audit opinions, the effect of firm size ongoing-concern audit opinions, the effect of debt default on going-concern auditopinions, the effect of audit tenure on going-concern audit opinions, and the effect ofaudit committee effectiveness on the going-concern audit opinion. going concernaudit opinion. The population used by the researcher is a manufacturing companylisted on the Indonesia Stock Exchange between 2017 and 2020. The method used indetermining the sample of this study is the purposive sampling method.The conclusion of this study is that profitability has a negative effect ongoing-concern audit opinion, company size negatively affects going-concern auditopinion, debt default has a positive effect on going-concern audit opinion, audittenure has a negative effect on going-concern audit opinion, and audit committeeeffectiveness has a negative effect on going concern audit opinion