Journal of Applied Finance & Banking

The Impact of Disclosure, Profitability, Leverage, and Financial Distress on Going Concern Audit Opinions: Evidence from Indonesian Real Estate Companies

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• Abstract

   

  This research aims to obtain empirical evidence about the influence of disclosure, profitability, leverage and financial distress on the going concern audit opinion In Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative research. This research uses the purposive sampling method, so that the sample obtained is 28 companies with observation for 5 years, and obtained observation data of 140 observation participants. The hypothesis in this study was tested using a logistic regression test using the SPSS program version 26. The results of this research show that disclosure, profitability, leverage, and financial distress do not affect the going concern audit opinion. These results provide insight into the various factors that influence going concern audit opinions. Auditors are expected to act independently and carefully when providing going concern audit opinion. They need to consider various factors that may influence their decision.

   

  Keywords: Disclosure, Profitability, Leverage, Financial Distress, Going Concern Audit Opinion.