1Nur Indah Fitriani, 2Hari Setiyawati
1,2Department of Accounting, Universitas Mercu Buana, Jakarta Barat, DKI Jakarta, 11650, Indonesia
DOI : https://doi.org/10.47191/ijmra/v8-i01-42Google Scholar Download Pdf
ABSTRACT:
This study aims to empirically test the ffect of company growth and cost stickiness on going concern audit opinion with enterprise risk management as a moderating variable. The population in this study is the Construction-Building Infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022. The number of samples used in this study was 16 companies. This study was conducted using a purposive sampling method and the number of samples was 96 data. The data collection technique used secondary data. Data was obtained from Construction-Building Infrastructure companies during the period 2017-2022 officially listed on the Indonesia Stock Exchange (IDX) and the company's official website using the Logistic Regression Method using E-Views software version 12. The results of this study empirically show that company growth does not affect going concern audit opinion, cost stickiness affects going concern audit opinion, enterprise risk management is unable to moderate company growth on going concern audit opinion and enterprise risk management is able to moderate cost stickiness on going concern audit opinion.
KEYWORDS:Company Growth, Cost Stickiness, Enterprise Risk Management, Going Concern
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