Analisis Determinan Opini Audit Going Concern: Peran Komite Audit, Kualitas Audit, dan Debt to Asset Ratio pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2020–2023

Authors

  • Hantono Hantono
    ✉ Corresponding author: hantono_78@yahoo.com     Universitas Pelita Harapan(UPH) Kampus Medan
  • Ciptawan Universitas Pelita Harapan (UPH) Kampus Medan
  • Lisa Novianty Salim Universitas Pelita Harapan (UPH) Kampus Medan

DOI:

https://doi.org/10.33395/owner.v10i1.2998

Keywords:

opini audit going concern, komite audit, kualitas audit, debt to asset ratiio

Abstract

Isu going concern tetap krusial pascapandemi ketika perusahaan menghadapi tekanan likuiditas dan volatilitas biaya input. Artikel ini menganalisis determinan opini audit going concern dengan menelaah peran komite audit, kualitas audit (afiliansi Big Four), serta debt-to-asset ratio (DAR) pada perusahaan industri dasar dan kimia di Bursa Efek Indonesia periode 2020–2023. Desain penelitian kuantitatif kausal-komparatif digunakan dengan regresi logistik biner karena variabel dependen bersifat dikotom (GC = 1; non-GC = 0). Sampel terdiri dari 45 perusahaan (purposive sampling) dengan sumber data dari laporan keuangan auditan dan annual report. Hasil utama menunjukkan bahwa DAR berasosiasi positif dan signifikan terhadap probabilitas penerbitan opini going concern (? = 3,476; Sig. = 0,018), sedangkan komite audit dan kualitas audit memiliki asosiasi yang tidak signifikan. Nilai Nagelkerke R² = 0,421 dan Hosmer–Lemeshow Sig. = 0,672 menandakan kecukupan goodness-of-fit. Temuan menegaskan dominasi indikator solvabilitas dibandingkan mekanisme tata kelola atau reputasi auditor pada konteks sektor padat modal. Implikasi kebijakan mencakup kebutuhan penguatan struktur modal, aktivasi komite audit yang substantif, dan peningkatan independensi auditor dalam konteks standar SA 570.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Altawalbeh, M., Al-Omari, A., & Dwekat, A. (2023). Auditor reporting decisions during economic uncertainty: Evidence from the COVID-19 pandemic. Journal of Accounting and Public Policy, 42(2), 105–127. https://doi.org/10.1016/j.jaccpubpol.2023.106001

Christiani, C., & Nugrahanti, Y. (2022). Audit quality and going concern opinion: The moderating role of financial distress. Asian Journal of Accounting Research, 7(3), 288–302. https://doi.org/10.1108/AJAR-05-2022-0105

García, P. (2022). Audit quality, governance mechanisms, and going concern opinion in emerging markets. International Journal of Auditing, 26(4), 654–672. https://doi.org/10.1111/ijau.12312

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 27. Semarang: Badan Penerbit Universitas Diponegoro.

Hermawan, A., Sari, R., & Dewi, L. (2021). The impact of audit quality and auditor tenure on going concern opinion. Journal of Contemporary Accounting, 5(2), 115–127.

IAI. (2022). Standar Audit (SA) 570: Kelangsungan Usaha (Revisi 2022). Jakarta: Institut Akuntan Publik Indonesia.

Kang, S., Park, J., & Yoon, D. (2023). Economic crisis and audit conservatism: Evidence from Korea. Asian Review of Accounting, 31(2), 240–260. https://doi.org/10.1108/ARA-12-2021-0292

Kementerian Perindustrian RI. (2023). Laporan Kinerja Sektor Industri. Jakarta: Kemenperin.

Lee, H., & Yoon, J. (2021). Audit committee effectiveness and going concern opinions: Evidence from Korean listed companies. Sustainability, 13(17), 9831. https://doi.org/10.3390/su13179831

Putri, D. A., & Mulyani, S. (2020). Leverage and audit opinion: Empirical evidence from Indonesian manufacturing companies. Jurnal Akuntansi Multiparadigma, 11(1), 35–48.

Puspitasari, N., & Yuliani, E. (2022). Audit quality, financial condition, and auditor switching: Evidence from Indonesia. Jurnal Akuntansi dan Keuangan, 24(2), 97–110.

Rahmawati, S., & Indrawan, A. (2022). The role of audit committee and internal control in preventing going concern risk. Jurnal Ilmiah Akuntansi dan Bisnis, 17(3), 301–312.

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Utama, G., & Wahyuni, N. (2023). Corporate governance mechanisms and going concern opinion in Indonesian listed companies. Jurnal Akuntansi dan Keuangan Indonesia, 20(1), 55–72.

Wijaya, P., Santoso, D., & Arifin, Z. (2024). Financial leverage and going concern opinion during post-pandemic recovery. Asia-Pacific Journal of Accounting & Finance, 12(1), 77–93.

Downloads

Published

2026-01-01

How to Cite

Hantono, H., Ciptawan, & Novianty Salim, L. . (2026). Analisis Determinan Opini Audit Going Concern: Peran Komite Audit, Kualitas Audit, dan Debt to Asset Ratio pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2020–2023 . Owner : Riset Dan Jurnal Akuntansi, 10(1), 422-428. https://doi.org/10.33395/owner.v10i1.2998

Issue

Vol. 10 No. 1 (2026): Article Research January 2026

Section

Articles

License

Copyright (c) 2025 Hantono Hantono, Ciptawan, Lisa Novianty Salim

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Most read articles by the same author(s)