The Influence of the Company's Financial Condition, Company Size and Audit Report Lag on Going Concern Opinion

Abstract

This study aims to find out whether the Company's Financial Condition, Company Size and Audit Report lag will affect the Going Opinion Concern. This study involves an independent variable, namely Financial Condition Company, Company Size and Audit Report lag, and also involves variables is bound to the Going Concern Opinion. This study uses a quantitative method.The data collection technique of this research is secondary data with the method of Data collection is documentation. The sample in this study is 16 Energy Companies listed on the Indonesia Stock Exchange in 2018 – 2022 The sample technique used is purposive sampling so that there is 16 samples with 5 years of observation, namely 2018 - 2022 (80 observation data). The analysis technique was carried out by logistic regression analysis technique with using the Eviews help app 12. Based on the test results, proves that McFadden R Squared's value is known which shows the value of 0.311730 or 31.173%. This shows the variation in the giving of opinions Going concern can be explained by 31.173% by the variable of financial condition company, company size, and audit report lag against going concern opinions, while the remaining 68.827% is explained by other variables outside from this study. The results of testing the partial hypothesis are known financial condition The company has a negative and significant effect on the giving of the Going Concern Opinion, the size of theThe company has no effect on the giving of going concern opinions, and audits Report lag has no effect on giving going concern opinions . In the Simultaneous financial condition of the company, company size, and audit report lag has no effect on giving going concern opinions. Keywords:  Company's Financial Condition, Company Size, Audit Report Lag, Opinion Going Concern