Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion

Shufia Zuhroh; Yudhi  Prasetiyo; Novita  Nugraheni; Etik Ipda  Riyani

doi:10.55927/ijbae.v2i2.3314

Authors

Shufia Zuhroh Universitas Terbuka
Yudhi Prasetiyo Universitas Terbuka
Novita Nugraheni Universitas Terbuka
Etik Ipda Riyani Universitas Terbuka

DOI:

https://doi.org/10.55927/ijbae.v2i2.3314

Keywords:

Leverage, Audit Opinion Years Previously, Company Growth and Going Concern

Abstract

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.

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