Pengaruh Audit Report Lag, Ukuran Perusahaan, dan Leverage terhadap Opini Audit Going Concern

This study aims to analyze the effect of audit report lag, firm size, and leverage on going concern audit opinions among consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study employs a quantitative method with an associative approach and uses secondary data in the form of annual financial reports obtained from the official Indonesia Stock Exchange website. Data analysis was conducted using logistic regression with a panel data logit approach. The sample was determined using purposive sampling, resulting in 56 consumer cyclical companies with a total of 280 observations during the 2020–2024 period. Hypothesis testing was performed using EViews 12. The results show that the coefficients of audit report lag, firm size, and leverage are 0.005847, −0.205131, and 0.088214, respectively, with a McFadden R² of 0.121945. The results indicate that audit report lag (X1), firm size (X2), and leverage (X3) have significant effects on going concern audit opinions partially. Furthermore, audit report lag, firm size, and leverage simultaneously affect going concern audit opinions.