PENGARUH KINERJA KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN DENGAN VARIABEL UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Abstract

This study examines the effect of liquidity, profitability, and solvency on going concern audit opinion in manufacturing companies in the consumer goods sector in Indonesia, with company size as a moderating variable. The research was conducted on companies listed on the Indonesia Stock Exchange during the period 2021-2023. Using secondary data from financial statements and independent audits, logistic regression analysis and moderation tests were applied to understand the relationship between variables. The results showed that liquidity tends to receive a higher going concern audit opinion, while profitability has no tendency to receive a lower going concern audit opinion and solvency has no tendency to receive a lower going concern audit opinion. However, liquidity has a significant effect on audit opinion when moderated by company size. These findings suggest that industry characteristics and economic conditions may influence the results and highlight the importance of considering moderating variables in the analysis. This research strengthens the understanding of the factors that influence going concern audit opinion, concluding that liquidity has a significant effect only when influenced by firm size, while profitability and solvency show no significant effect, either before or after moderation