Ningrum, Fitriyana (2025) Analisis Pengaruh Ukuran Perusahaan, Pertumbuhan Laba, Financial Distress, Reputasi Auditor Terhadap Audit Going Concern Pada Perusahaan Sektor Energiyang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022. Other thesis, Universitas Islam Riau.

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Abstract

This research paper aims to determine the partial and simultaneous influence of company size, profit growth, financial distress, auditor reputation on going concern audits in energy sector companies in 2018-2022. The population and sample for this research are energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. Quantitative descriptive data analysis using data analysis, namely logistic regression analysis because several dependent variables are dummy variables.This research concludes partially and simultaneously that company size, profit growth, financial distress and auditor reputation influence going concern audits. The coefficient of determination seen from the Nagelkerke R Square value is 0.807. This indicates that the ability of the independent variables, namely company size, profit growth, financial distress, auditor reputation in explaining the dependent variable, namely going concern audits in energy sector companies listed on the Indonesia Stock Exchange in 2018-2022 is 80.7%. Meanwhile, the remainder is explained by other variables outside of this research model, namely 19.3%.

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