ANALISIS PENGARUH AUDIT TENURE DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE

Abstract

This study aims to analyze the effect of audit tenure and debt default on the issuance of going concern audit opinions in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. Going concern audit opinion is one of the opinions given by auditors if there is serious significant doubt about the company's ability to continue its operations. The independent variables in this study are audit tenure, which measures the length of engagement between the auditor and the client, and debt default, which refers to the failure of the debtor (company) to make timely principal or interest payments. The research method used is a quantitative approach with logistic regression analysis. The research sample consisted of 15 companies selected using purposive sampling techniques, with a total of 60 observations based on four financial reporting periods. Hypothesis testing was carried out through a t-test for partial effects and an F-test for simultaneous effects. The results of the study partially showed that audit tenure has a significant effect on going concern audit opinions. Conversely, debt default does not have a significant effect on going concern audit opinions. Simultaneously, audit tenure and debt default together have a significant influence on the issuance of going concern audit opinions.