PENGARUH PROFITABILITAS, DEBT DEFAULT, AUDITOR SWITCHING, DAN LITIGASI TERHADAP OPINI AUDIT GOING CONCERN

Yuni Latifah, . (2025) PENGARUH PROFITABILITAS, DEBT DEFAULT, AUDITOR SWITCHING, DAN LITIGASI TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative research aims to examine the effect of profitability, debt default, auditor switching, and litigation on going concern audit opinions in consumer cyclical sector companies during the 2021–2024 period. The sample consists of 364 observations from 91 companies that met the selection criteria. Profitability is measured using Return on Assets (ROA), debt default is assessed based on company equity, auditor switching is identified through a dummy variable, and litigation risk is calculated based on firm size, the ratio of non-current liabilities to total assets, and the ratio of current liabilities to current assets. The analysis was conducted using logistic regression with SPSS version 26. The results show that profitability has a significant negative effect on going concern audit opinions, while debt default, auditor switching, and litigation risk have significant positive effects. These findings are consistent during both the pandemic and post-pandemic periods, indicating that these factors significantly influence auditors’ assessments of a company's ability to continue as a going concern.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112127] [Pembimbing: Retna Sari] [Penguji 1: Akhmad Saebani] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords:	Profitability; Debt Default; Auditor Switching; Litigation; Going Concern Audit Opinion
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	YUNI LATIFAH
Date Deposited:	15 Aug 2025 03:22
Last Modified:	15 Aug 2025 03:22
URI:	http://repository.upnvj.ac.id/id/eprint/37798

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