Pengaruh Profitabilitas, Likuiditas dan Audit Tenure terhadap Opini Audit Going Concern

Abstract

Transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) provide services in the fields of transportation and supply chain management. To provide stakeholders with a clear picture of their internal condition for future decision-making, these business entities are required to publish audited financial statements. This study examines the influence of profitability, liquidity, and audit tenure on the issuance of going-concern audit opinions for companies in the transportation and logistics sector. A quantitative approach was employed, covering a population of 38 transportation and logistics companies over the 2021–2024 period. Using purposive sampling, 28 companies were selected for a four-year observation period, resulting in a final sample of 112 observations. The study relies on secondary data-specifically audited annual reports—obtained directly from the companies or the IDX. Data processing was conducted using logistic regression analysis via SPSS software (version 26). The findings indicate that profitability, liquidity, and audit tenure do not have a significant influence on going-concern audit opinions.