Pratama, Nugraha Harits (2026) Pengaruh Financial Distress, Likuiditas, Leverage, dan Kualitas Audit Terhadap Opini Audit Going Concern. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the influence of financial distress, liquidity, leverage, and audit quality on going-concern audit opinions in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data used are secondary data from the annual financial statements of 47 companies with a total of 186 samples after a purposive sampling process. The analysis method used is logistic regression with SPSS 25. The results show that financial distress and audit quality do not significantly influence going-concern audit opinions. Meanwhile, liquidity and leverage have a positive and significant effect on going-concern audit opinions. These findings indicate that in the context of the mining industry, which is vulnerable to financial problems, companies pay more attention to signals of financial growth as an indicator of the company's operational health so that the company can maintain its business continuity.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 333 - ECONOMICS OF LAND AND ENERGY |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NUGRAHA HARITS PRATAMA |
| Date Deposited: | 24 Apr 2026 04:02 |
| Last Modified: | 24 Apr 2026 04:02 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14182 |
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