Pengaruh Solvabilitas, Efisiensi Aset, Ukuran Perusahaan, Dan Reputasi Auditor Terhadap Opini Going Concern

Abstract

The going concern audit opinion serves as crucial information for stakeholders in assessing an entity’s ability to maintain its business continuity in the future. This study aims to examine the influence of several factors—namely solvency level, total asset turnover, firm size, and auditor reputation—on the likelihood of a company receiving a going concern audit opinion. The research employs a quantitative method using secondary data derived from the annual financial reports of transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Logistic regression was applied as the analytical technique, with a total sample of 52 observations. The analysis results reveal that total asset turnover, firm size, and auditor reputation significantly affect going concern audit opinions, whereas solvency does not exhibit a significant influence. These findings indicate that auditors place greater emphasis on operational efficiency, business scale, and auditor reputation in assessing business continuity, rather than solely relying on the company’s debt ratio. This study contributes to the development of research on audit opinions and may serve as a foundation for future researchers to explore other relevant factors influencing going concern opinions. Keywords: Audit, Solvency, Assets, Firm Size, Auditor, Transportation, Risk, Going Concern