International Journal of Business and Applied Economics (IJBAE)
Vol. 2 No. 2 (2023): March, 2023

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

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

Article Info

Publish Date
30 Mar 2023

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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Journal Info
International Journal of Business and Applied Economics (IJBAE)
Website

Abbrev

ijbae

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management

Description

International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish ...