Analysis of Factor Affecting Going Concern Audit Opinion on Manufacturing Companies Sub Sector Food and Beverage Listed on the Indonesia Stock Exchange 2015-2019

Abstract

This research aims to investigate the analysis of variables influencing the audit views on food and beverage manufacturing firms listed on the Indonesia Stock Exchange in 2015-2019. The study is proxied into five variables, namely debt default, corporate financial situation, corporate growth, corporate size, and audit quality. There were 31 food and beverage sub- sector manufacturing firms listed on the Indonesia Stock Exchange in 2015-2019. With purposeful sampling, the research sample became 16 companies with the following criteria: food and beverage sub-sector manufacturers listed on the Indonesia Stock Exchange for the period 2015-2019 and not listed after 1 January 2015, food and beverage sub-sector manufacturers whose financial statements were audited during the period 2015-2019 and an independent auditor was appointed. The research technique utilizes a quantitative way to analyze logistic regression. The findings revealed that a continuing financial situation influenced audit opinion, whereas debt default, business growth, company size, and audit quality had no ongoing impact on audit opinion. Simultaneously, debt default, financial situation, growth, size, quality have a major continuous impact on the audit opinion.