Audit Tenure, Ukuran Kantor Akuntan Publik, dan Pengaruhnya terhadap Opini Audit Going Concern pada Perusahaan Publik di Indonesia
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Abstract
Penelitian ini mengkaji pengaruh periode audit dan ukuran firma akuntansi publik terhadap opini audit terkait kelangsungan usaha pada perusahaan publik di Indonesia. Kelangsungan usaha merupakan aspek kritis dalam pelaporan keuangan, karena opini audit mengenai kelangsungan usaha memberikan sinyal penting kepada pemangku kepentingan mengenai kemampuan perusahaan untuk mempertahankan operasinya. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel 85 perusahaan publik yang terdaftar di Bursa Efek Indonesia. Data diukur menggunakan skala Likert dan dianalisis dengan regresi linier berganda menggunakan SPSS versi 25. Hasil menunjukkan bahwa periode audit memiliki pengaruh positif dan signifikan terhadap opini audit terkait kelangsungan usaha, menunjukkan bahwa hubungan auditor-klien yang lebih lama meningkatkan pemahaman auditor terhadap kondisi dan risiko perusahaan. Selain itu, ukuran firma akuntansi publik juga memiliki pengaruh positif dan signifikan, menunjukkan bahwa firma yang lebih besar cenderung mengeluarkan opini audit yang mencerminkan pertimbangan kelangsungan usaha. Secara bersamaan, periode audit dan ukuran firma akuntansi publik secara signifikan mempengaruhi opini audit terkait kelangsungan usaha. Temuan ini berkontribusi pada literatur audit dengan menyediakan bukti empiris dari konteks Indonesia dan menawarkan implikasi praktis bagi auditor, regulator, dan pemangku kepentingan dalam memperkuat kualitas audit dan memastikan penilaian kelangsungan usaha yang andal.
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