The Effects of Auditor Switching, Audit Tenure, Firm Size, and Leverage on the Going Concern Audit Opinion
DOI:
https://doi.org/10.37676/jmea.v5i4.1795Keywords:
Auditor Switching, Audit Tenure Company Size, Leverage Going-Concern Audit OpinionAbstract
The purpose of This study aims to obtain empirical evidence regarding the influence of auditor Switching, audit Tenure, company size, and Leverage on going-concern audit opinions. This study employed a descriptive associative approach with a quantitative approach. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used was purposive sampling, resulting in a sample of 68 companies, with a total of 340 data points over five years. The data analysis technique used was logistic regression using E-views 14 software. The analysis revealed that auditor Switching, audit Tenure, company size, and Leverage simultaneously influenced going-concern audit opinions. Partially, auditor Switching, audit Tenure, and company size had no effect on going-concern audit opinions, while Leverage did.
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