Pengaruh Firm Size, Leverage, Audit Fee, Dan Audit Tenure Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Perbankan Terdaftar Bursa Efek Indonesia 2018-2022)

Jessica Angeline Cokro; Riadi Riadi; Christoperleo Andelim; Siti Aisyah

doi:10.31539/costing.v7i5.11625

Jessica Angeline Cokro Universitas Prima Indonesia
Riadi Riadi Universitas Prima Indonesia
Christoperleo Andelim Universitas Prima Indonesia
Siti Aisyah Universitas Potensi Utama

DOI: https://doi.org/10.31539/costing.v7i5.11625

Keywords: Firm Size, Leverage, Audit Fee, Audit Tenure, Going Concern Audit Opinion

Abstract

This study aim to examine the effect of Firm size, Leverage, Audit Fee, and Audit Tenure on going concern audit opinions. This research is a quantitative study with secondary data obtained from financial statements and audit reports of banking companies listed on the Indonesia Stock Exchange from 2018 until 2022. The sample of research is 30 banking companies that was carried out using a purposive sampling method and processed with IBM SPSS version 26. The analysis technique used is multiple linear regression. The results of study indicate that Firm Size has significant effect on going concern audit opinion, Leverage and Audit Fee have no significant effect on going concern audit opinion, and Audit Tenure has significant effect on going concern audit opinion.

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