Pengaruh Financial Distress, Kualitas Audit, dan Generalist Skills CEO terhadap Opini Audit Going Concern
DOI:
10.25047/asersi.v5i2.6785Downloads
Abstract
This research analyzes the effect of financial distress, audit quality, and CEO generalist skills on going
concern audit opinions for energy sector companies listed on the Indonesia Stock Exchange from 2021
to 2024. The study sample encompasses oil and gas firms selected through a purposive sampling
technique, resulting in 14 companies observed over four years, which provided 56 data observations
Logistic regression analysis is employed to examine the effects of financial distress and CEO generalist
skills on going concern audit opinions. Meanwhile, the effect of audit quality is tested using Fisher’s Exact
Test due to the presence of a complete separation phenomenon. The results indicate that financial
distress has a positive and significant effect on going concern audit opinions, audit quality has a negative
and significant effect, while CEO generalist skills have no significant effect. These findings suggest that
financial conditions and audit quality are key determinants of going concern audit opinions in energy
sector companies.
Keywords:
Financial distress Audit Quality CEO Generalist Skills Going Concern Audit OpinionReferences
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