PENGARUH KUALITAS AUDIT, KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Manufaktur Sektor Tekstil Dan Garmen Tahun 2016-2021)
This study aims to identify the effect of Audit Quality, Audit Committee on Going concern Audit Opinion and Company Growth as a Moderating Variable in Manufacturing Companies in the Textile and Garment Sub-sector which are listed on the IDX in 2016-2021. This research was conducted to test whether there is a relationship or influence between variables. The analytical tool used in this research is moderated regression analysis with the help of SPSS version 26 software. The data source comes from annual financial reports. The data collection technique is done by using the library technique.
Based on the results of the study, it shows that audit quality has an influence on Going concern audit opinion as seen in t_count > t_table (3,069 > 1,782) with a significant value (0.004 <0.05). There is no influence of the Audit Committee on the Going concern Audit Opinion which is partially known by t_count > t_table (0.000 < 1.782) with a significant value (1.000 > 0.05). The Moderating Variable of Company Growth in this study is proven not to moderate the relationship between Audit Quality, Audit Committee and Going concern Audit Opinion where the value is significant (0.170 > 0.050). The coefficient of determination of R Square the influence of Audit Quality and Audit Committee is 0.0289 or 2.89%.