Pengaruh Kinerja Keuangan dan Kesulitan Keuangan terhadap Penerimaan Opini Audit Going Concern Dengan Ukuran Perusahaan sebagai Variabel Pemoderasi

Abstract

This research aims to analyze the influence of financial performance which proxied by liquidity, profitability, and solvability and financial distress on the acceptance of going concern audit opinion with the company size as moderating variable at manufacturing companies listed in Indonesian Stock Exchange in 2016—2018 period and obtained 105 research samples based on certain criteria. The research analyzed by logistic regression analysis and moderated regression analysis (MRA) by using SPSS version 25. The results showed that liquidity and financial distress do not influence on the acceptance of going concern audit opinion, profitability negatively influence on the acceptance of going concern audit opinion, solvability positively influence on the acceptance of going concern audit opinion. Company size does not strengthen the influence of liquidity, profitability, and financial distress on the acceptance of going concern audit opinion, but does strengthen the influence of solvability on the acceptance of going concern audit opinion.