Influence of Leverage, Auditor Switching, and Company Size on Going Concern Audit Opinions on State-Owned Enterprises (SOES) Listed on the Indonesia Stock Exchange

نویسندگان

چکیده

This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion state-owned enterprises (SOEs) listed Indonesian Stock Exchange. type research is Associative. The data used secondary data. analysis technique in this descriptive statistics, classical assumption test hypothesis testing. logistic regression assisted by statistical program for special science (SPSS). results indicate that simultaneously Leverage, Auditor Switching Company Size affect Going Concern Audit Opinion, while partially Leverage opinion, has no Effect.

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ژورنال

عنوان ژورنال: Journal of economics, finance and management studies

سال: 2022

ISSN: ['2644-0490', '2644-0504']

DOI: https://doi.org/10.47191/jefms/v5-i10-22