Citation:

Farhan Dwi Fahmi, Sofyan Halim. "The Effect of Company Size, Company Growth, and Leverage on Going Concern Audit Opinions (Empirical Study on Technology Companies Listed on the Indonesia Stock Exchange in 2019 – 2020)" International Research Journal of Economics and Management Studies, Vol. 3, No. 4, pp. 192-206, 2024.

Abstract:

This study aims to analyze and obtain empirical evidence on the effect of company size, company growth, and leverage on Going Concern Audit Opinion. The independent variables used in this study are Company Size, Company Growth and Leverage. The dependent variable used in this study is Audit Opinion Going Concern. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company; the population in this study consists of 42 technology companies listed on the Indonesia Stock Exchange in 2019-2022. With the Purposive Sampling technique, a sample of 42 technology companies listed on the Indonesia Stock Exchange was obtained. The data analysis method in this study used descriptive statistical analysis with the help of IBM SPSS 25 software. The results prove that the size of the company affects the going concern audit opinion, while the company’s growth and leverage do not affect the going concern audit opinion.

References:

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Keywords:

Company Size, Company Growth, Leverage, Audit Opinion Going Concern.