DETERMINAN OPINI AUDIT GOING CONCERN: PENGARUH AUDIT REPORT LAG, SUSTAINABILITY REPORT, DAN FINANCIAL DISTRESS

Titha Aulia Gikamaesta, . (2026) DETERMINAN OPINI AUDIT GOING CONCERN: PENGARUH AUDIT REPORT LAG, SUSTAINABILITY REPORT, DAN FINANCIAL DISTRESS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study analyzes the effect of Audit Report Lag, Sustainability Report, and Financial Distress on Going Concern Audit Opinion in infrastructure sector companies, with Firm Size as a control variable. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The sample comprises 33 companies selected using purposive sampling, resulting in 132 observational data. Going Concern Audit Opinion is measured using a dummy variable. Audit Report Lag is measured by the number of days between the fiscal year-end and the date of the independent auditor’s report. Sustainability Report is measured using the Sustainability Report Disclosure Index (SRDI), Financial Distress is measured using the Altman Z-Score model, and Firm Size is measured using the natural logarithm of total assets. The data are analyzed using binary logistic regression with STATA version 14. The results show that Audit Report Lag and Sustainability Report have no effect on Going Concern Audit Opinion. In contrast, Financial Distress has a negative effect on Going Concern Audit Opinion. This finding indicates that the lower the Altman Z-Score, the greater the likelihood that a company will receive a going concern audit opinion.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112168] [Pembimbing: Praptiningsih] [Penguji 1: Nabillah Farras Luthfi] [Ketua Penguji: Retna Sari]
Uncontrolled Keywords: Audit Report Lag, Sustainability Report, Financial Distress, Firm Size, Going Concern Audit Opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: TITHA AULIA GIKAMAESTA
Date Deposited: 05 Sep 2026 09:11
Last Modified: 05 Sep 2026 09:11
URI: http://repository.upnvj.ac.id/id/eprint/51657

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