JEFMS Journal

ABSTRACT:

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

KEY WORDS:

Leverage, Auditor Switching, and Company Size, Audit Opinion Going Concern

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