Pengaruh Arus Kas Aktivitas Operasi, Pergantian Auditor, Profitabilitas, dan Leverage terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Sektor Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This purpose of this study was to determine the effect of cash flow from operation, auditor switching, profitability, and leverage on the acceptance of going concern audit opinion in the real estate and property sector companies listed on the IDX. The population in this study were 92 real estate and property sector companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sampling method used in this study was purposive sampling and obtained 55 company data that passed the test with 275 observation data. The data used is secondary data from the annual report or financial statements of each company published on the website www.idx.co.id. This study used logistic regression as the technical data analysis. The results showed that Cash Flow from Operation and Auditor Switching had no effect on The Acceptance of Going Concern Audit Opinion, Profitability has a negative effect, and Leverage has a positive effect on The Acceptance of Going Concern Audit Opinion. Meanwhile, the variables of Cash Flow from Operation, Auditor Switching, Profitability, and Leverage simultaneously affect The Acceptance of Going Concern Audit Opinion.