The Influence of Profitability, Company Growth, and Audit Quality on Going Concern Audit Opinions in Transportation & Logistics Sector Companies Listed on the IDX in 2020-2024

Abstrak

Purpose – This study aims to examine profitability, company growth, and audit quality against the Going Concern Audit Opinion.

Design/methodology/approach – The analysis method used is quantitative. This study sampled companies in the transportation and logistics sector listed on the Indonesia Stock Exchange from 2020 to 2024. The sample was selected based on certain criteria using a purposive sampling method. The data used in the study consisted of 50 observational data from 38 companies over the five reporting years. The data analysis method used Eviews9.

Findings – The test results show that Profitability has a significant positive effect on Going Concern Audit Opinion, while Company Growth has a significant negative effect on Going Concern Audit Opinion, and Audit Quality has no effect on Going Concern Audit Opinion.

Research limitations/implications – The data is used only in a period of 5 years and is only carried out in the Industrial sector, so the results cannot be generalized to other sectors.