ANALYSIS OF THE ROLE OF EXTERNAL AUDIT WITH COMPANY FINANCIAL STATEMENTS AS A MEDIATION FOR BUSINESS CONTINUITY
DOI:
https://doi.org/10.17605/v55hk712Abstract
Business continuity is an issue that companies are currently paying attention to, which can not be separated from the economic conditions during the covid19 pandemic. On the other hand, external audit factors through analysis of financial statements as part of evaluating the sustainability of the business play a very important role. The purpose of this study was to analyze and determine the effect of the role of external audit in evaluating business continuity through analysis of the financial statements of manufacturing companies in the sub-sector of machinery and heavy equipment listed on the Indonesia Stock Exchange. Quantitative research methods to measure the magnitude of the influence between variables with Smart PLS software, data collection using a questionnaire approach using 36 samples. The results of this study indicate that the role of external audit has a positive and significant effect on financial statements of 62.56%, evaluation of financial statements has a positive and significant effect on business continuity (business) 28.49% and the role of external audit through financial statements has an effect on business continuity manufacturing companies in the machine and heavy equipment sub-sector listed on the IDX by 2.62% positively and significantly.
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