Pengaruh Financial Distress dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024

KAKA, Maria Stefania Dea (2026) Pengaruh Financial Distress dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Maria Stefania Dea Kaka with Student Identification Number 33122008, prepared a thesis entitled “The Effect of Financial Distress and Prior Year Audit Opinion on Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period” under the supervision of Beatrix Yunarti Manehat, S.E., M.SA as Supervisor I and Yustina Alfira Nay, S.E., M.Acc as Supervisor II. This study aims to determine and examine the effect of financial distress and prior year audit opinion on the acceptance of going concern audit opinion both partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange during the research period. This study uses secondary data obtained from financial statements and independent auditor reports of manufacturing companies published through the Indonesia Stock Exchange. The sampling technique uses purposive sampling method in accordance with predetermined criteria so that the research sample meets the requirements for analysis. The data analysis method used is logistic regression analysis with several stages of testing, namely the overall model fit test, goodness of fit test, coefficient of determination test (Nagelkerke R Square), partial significance test (Wald Test), simultaneous significance test (Likelihood Ratio Test), and model prediction accuracy test (classification table). The results show that the logistic regression model has a good level of fit with a Hosmer and Lemeshow significance value of 0.563 (>0.05) and a Nagelkerke R Square value of 0.509, which means that 50.9% of the variation in the acceptance of going concern audit opinion can be explained by financial distress and prior year audit opinion. Partially, financial distress does not have a significant effect on the acceptance of going concern audit opinion with a significance value of 0.671 (>0.05), while prior year audit opinion has a significant effect with a significance value of 0.000 (<0.05). Simultaneously, both independent variables have a significant effect on the acceptance of going concern audit opinion with a significance value of 0.000 (<0.05). The model prediction accuracy test shows an accuracy rate of 82.5%, indicating that the model has good classification ability.

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