The Effect Of Company Growth, Profitability Leverage, Liquidity and Public Accounting Firm Size On Going Concern Audit Opinion With The Previous Year's Audit Opinion As A Moderating Variable (Empirical Study Of Property and Real Estate Sector Companies Listed On The Indonesian Stock Exchange In 2019-2022)

Abstract

This study aims to examine the effect of company growth, profitability, leverage, liquidity, and public accounting firm size on going concern audit opinion with the previous year's audit opinion as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange. This study used 60 property and real estate sector companies listed on the Indonesia Stock Exchange during 2019-2022. The results showed that company growth and public accounting firm size had no effect on going concern audit opinion, while profitability, leverage, and liquidity had an effect on going concern audit opinion. The interaction test shows that the previous year's audit opinion is unable to moderate profitability and liquidity on going concern audit opinion, and the previous year's audit opinion strengthens the effect of company growth, leverage, and public accounting firm size on going concern audit opinion.