DETERMINANT GOING CONCERN AUDIT OPINION: AUDIT DELAY AS MODERATING VARIABLE

Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of this research is to find out the effect of company growth (CG) and audit tenure (AT) with audit delay (AD) as moderating to GC audit opinion. This research used secondary data in the form of a company annual report. Population of this research is companies in property, real estate, and construction building sectors in Indonesia Stock Exchange during three years. The sample selection used purposive sampling and the total samples are 62 samples with 186 observation data. This study used logistic regression analysis. The results show that CG, AT, and AD which moderate AT do not affect GC audit opinion, but AD which moderates CG effects GC audit opinion. Limitation of this research is small sample size, so it is recommended in the future research to add more samples in order to show maximum results.