Pengaruh Financial Distress dan Audit Tenure terhadap Opini Audit Going Concern dengan Moderasi Kualitas Auditor: Sektor Energi, BEI 2021–2025
Year: 2026
Type: article
Abstract: A going-concern audit opinion is an important piece of information for users of financial statements in assessing a company’s ability to continue as a going concern. In the energy sector, commodity price volatility, high capital requirements, and economic dynamics can pose financial risks that affect a company’s ability to continue as a going concern. This study aims to examine the effects of financial distress and audit tenure on the going concern audit opinion, with auditor quality as a moderating variable, among energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2025. This study employs a quantitative approach using secondary data obtained from annual reports and independent auditor reports. The sample was selected using purposive sampling, and the data were analyzed using logistic regression. The results indicate that financial distress has a significant effect on the going-concern audit opinion, whereas audit tenure and auditor quality do not have a significant effect. Auditor quality was found to negatively moderate the effect of financial distress on the going-concern audit opinion but does not moderate the effect of audit tenure on that opinion.
Institution: STMB Multismart
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225639282