KETERKAITAN INDEPENDENT COMMISSIONER, SALES GROWTH, DAN AUDIT TENURE DENGAN OPINI AUDIT GOING CONCERN

Abstract

This study aims to examine the effect of independent commissioner, sales growth, and audit tenure on going concern audit opinion in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a quantitative approach with an associative method. The type of data used in this study is secondary data. The data analysis method used is logistic regression analysis using EViews version 13 and Microsoft Excel. The population of this study consists of 65 industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample was determined using a purposive sampling technique, resulting in 49 companies as the research sample. The results show that the logistic regression model with independent commissioner, sales growth, and audit tenure is statistically significant overall in explaining the going concern audit opinion. Partially, independent commissioner has a significant effect on the going concern audit opinion, while sales growth and audit tenure have no significant effect on the going concern audit opinion.