PENGARUH DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN KAP, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan LQ45 yang Listing di BEI Tahun 2017-2019)

Abstract

The purpose of this research is to analyze the effect of disclosure, audit opinion previous year, KAP size, and profitability of the going concern audit opinion. The population used in this study is the LQ45 company listed on the IDX for the 2017-2019 period. The sampling technique was purposive sampling method and used logistic regression analysis. The results show that the disclosure, the previous year's audit opinion, the KAP size, and the profitability simultaneously affect the going concern audit opinion. Disclosure variables, KAP size, and profitability do not partially affect going concern audit opinion. Meanwhile, the previous year's audit opinion partially has a significant and positive effect on going-concern audit opinion.

 

Keyword: Disclosure, Audit Opinion Previous Year, The KAP Size, Profitability, Going Concern Audit Opinion