Effect of Debt Default, Audit Lag, Tenure Audit and Previous Year's Audit Opinion on Going Concern Audit Opinions in Mining Companies

  • Frenky Situmorang STIE Eka Prasetya
Keywords: Debt default, Audit lag, Audit tenure, Previous year's audit opinion, Going concern audit opinion

Abstract

This study aims to determine the effect of debt default, audit lag, audit tenure, and previous year's audit opinion on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This type of research is causal associative research. The population used is mining companies listed on the IDX during the 2016-2020 period. Based on the purposive sampling technique, it can be seen that the number of observations in this study was 95 data. The type of data used in this research is secondary data. And the data analysis method used in this study is logistic regression analysis which was carried out with the help of SPSS software. The results in this study indicate that partially debt default, audit lag and previous year's audit opinion have a positive and significant effect on going concern audit opinion. Meanwhile, tenure audit does not have a significant effect on going concern audit opinions on mining companies listed on the IDX for the 2016-2020 period

Published
2022-03-06
Section
Articles