The Effect of Audit Delay, Audit Quality, Solvency, Profitability, and Liquidity on Going Concern Audit Opinions in the Consumer Products Industry Listed on the IDX in 2020-2024
Keywords:
Audit Delay, Audit Quality, Solvency, Profitability, Liquidity , Audit Opinion Going Concern
Abstract
The company's financial statements must first be audited by an independent auditor before being submitted to the capital market. This research aims to test the Effect of Audit Delay, Audit Quality, Solvency, Profitability, Liquidity on Going Concern Audit Opinion in the Consumer Products Industry Listed on the IDX in 2020-2024. The use of deductive research methods by developing hypotheses. The population is 100 in the Consumer Products Industry Listed on the IDX. The research sample is 60 financial data. Logistic regression analysis. The results of the study are Audit Delay, Audit Quality, Solvency, Profitability do not affect Going Concern Audit Opinion in the Consumer Products Industry Listed on the IDX in 2020-2024. does not affect Going Concern Audit Opinion in the Consumer Products Industry Listed on the IDX in 2020-2024. Liquidity affects Going Concern Audit Opinion in the Consumer Products Industry Listed on the IDX in 2020-2024
References
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https://www.beritasatu.com/ekonomi/2817215/industri-bir-sulit-ekspansi-delta-djakarta-dlta-minta-pemerintah-revisi-daftar-negatif-investasi
Dubelta, Kuntasi, Supaijo, (2024). Factors Influencing Going Concern Audit Opinions: Audit Quality, Earnings Management, and Corporate Governance Mechanisms. Journal of Taxation and Sharia Economic Analysis (JPAES). Vol. 1 No. 2 April 2024. Raden Intan State Islamic University, Lampung.
Greace and Darsono (2023). The Effect of Firm Size, Audit Lag, Previous Year's Audit Opinion, and Audit Quality on Going Concern Audit Opinions (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2021). Diponegoro Journal of Accounting. Volume 11, No. 3, 2022. ISSN (Online): 2337-3806. Diponegoro University.
Halimah, Afila, Wiranata, Pristiwaningsih, Hudori, Arisandi, Umami. (2024:107). Agrimetrics: A Statistical Approach to Agribusiness (Theory and Application of IBM-SPSS 26 for Agribusiness Research). First Edition. Yogyakarta: CV. Bintang Semesta Media.
Hasibuan, Daulay, Nasution, Lestari, Utami. (2023:105). Analysis of Sharia Financial Reports. First Edition. Medan Sunggal: CV Merdeka Kreasi Group.
Myando and Laksito (2023). The Influence of Audit Tenure, KAP Reputation, Audit Delay and Previous Year's Audit Opinion on Going Concern Audit Opinion. Diponegoro Journal of Accounting. Volume 12 No. 3 Year 2023. ISSN : 2337-3806. Diponegoro University.
Nugroho and Haritanto (2022:17). Quantitative Research Methods with a Statistical Approach: Theory, Implementation, and Practice with SPSS. First Edition. Yogyakarta: CV Andi Offset.
Oktaviani, Challen. (2020). The Effect of Auditor Quality, Audit Tenure, and Debt Default on the Acceptance of Going Concern Audit Opinions. Journal of Accounting and Finance. Vol 8 No 2 August 2020. E-ISSN 2716-022X. YARSI University.
Pratiwi and Bustomi (2023). The Influence of Shopping Opinion, Audit Tenure, Audit Delay and Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions. Journal of Science and Technology. Volume 5 No. 1 September 2023. E- ISSN: 2714-8661. Samarinda State Agricultural Polytechnic.
Putra, Asmeri, Meriyani, (2021). The Influence of Audit Quality, Previous Year's Audit Opinion, and Company Size on Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange. Pareso Journal. Vol 3 No. 1 March 2021. Pages 189-206. ISSN-P 2442-7497. Ekasakti University Padang.
Roflin, Riana, Munarsih, Pariyana, Liberty. (2023:43). Binary and Multinomial Logistic Regression. Central Java : PT Nasya Expanding Management.
Saputra, Sari, Astuty, (2021). The Influence of Company Growth, Profitability, Solvency, and Previous Year's Going Concern Audit Opinion on Going Concern Audit Opinion. Journal of Accounting and Business Research. Vol 21. No 1, 2021 pp 15-25. ISSN 1693-7597. Muhammadiyah University of North Sumatra.
Simbolon and Kurniawan (2023). The Effect of Liquidity, Profitability, and Solvency on Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021. Tambusai Education Journal. Vol. 7 No. 2, 2023. University of Digital Technology.
Siregar (2024). Collection of Sinta Accreditation Journals (Audit Accounting). BAO Publishing.
Suhardi, Rosyidasari, Adhitya, (2023:122). Transportation Ergonomics: Implementation of Traffic Sign Design and Fitness for Duty Model. Yogyakarta : Deepublish Digital.
Thian (2022). Fundamental Analysis. First Edition. Yogyakarta: CV Andi Offset.
Yulianti and Muhyarsyah (2022). The Effect of Profitability, Liquidity, and Solvency on Going Concern Audit Opinions (An Empirical Study of Publicly Listed Property and Real Estate Companies on the IDX in the 2018-2020 Period). Owner: Research and Accounting Journal. E- ISSN: 2548-9224. Mercubuana University.
https://www.beritasatu.com/ekonomi/2817215/industri-bir-sulit-ekspansi-delta-djakarta-dlta-minta-pemerintah-revisi-daftar-negatif-investasi
Published
2026-06-20
How to Cite
Valencia, F., Agus Tina, & Mahyudin. (2026). The Effect of Audit Delay, Audit Quality, Solvency, Profitability, and Liquidity on Going Concern Audit Opinions in the Consumer Products Industry Listed on the IDX in 2020-2024. International Journal of Economics, Business and Innovation Research, 5(04), 1839-1857. https://doi.org/10.63922/ijebir.v5i04.4257
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