Analysis Opinion Audit Going Concern: Does Audit Committee Could Make It Better?
DOI:
https://doi.org/10.17509/jaset.v16i2.74695Keywords:
Liquidities, Leverage, Preferabilities, Komite audit, Going Concern Audit OpinionAbstract
The objective of this research is to assess how the audit
committee influences the relationships between Liquidity,
Leverage, and Profitability on going concern audit opinions.
This investigation employs a causality research design,
utilizing secondary data and analyzing it with the SPSS
application. The study's population comprises 39
infrastructure companies listed on the Indonesia Stock
Exchange during the period from 2017 to 2022, with a
sample size of 195 companies selected through purposive
sampling. Findings indicate that Liquidity and Leverage do
not significantly affect the going concern audit opinion, while
Profitability exhibits a negative correlation. It suggests that
the management of these companies is efficient in
implementing strategies to enhance profitability. The audit
committee is identified as a moderating variable, and the
results show that it effectively strengthens the relationship
between liquidity and going concern audit opinions. This is
attributed to a sufficient number of audit committee
members overseeing management during the preparation of
financial statements. The study underscores the impact of
the economic downturn in Indonesia, attributed to the
Covid-19 pandemic, on the rise of going concern audit
opinions, thereby emphasizing the audit committee's
function in overseeing management's financial reporting.
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