Pengaruh Audit Lag, Pertumbuhan Perusahaan, dan Rasio Aktivitas terhadap Penerimaan Opini Audit Going Concern

Nadira Aulia Suherman; Fina Fitriyana

Authors

Nadira Aulia Suherman Universitas Pamulang
Fina Fitriyana Universitas Pamulang

Keywords:

Activity Ratio, Audit Lag, Company Growth, Going Concern Audit Opinion

Abstract

This study aims to determine the effect of audit lag, company growth, and activity ratio on going concern audit opinion acceptance. The data used is secondary data from the company's annual financial statements. The sample in this study were property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique used is purposive sampling technique, obtained a final sample of 27 companies. The analysis technique used is logistic regression analysis technique using the Eviews 12 assistance application. The results showed that partially only the audit lag variable had a significant positive effect on going concern audit opinion acceptance. While the variables of company growth and activity ratio have no effect on going concern audit opinion acceptance.

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