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Elfina Okto Posmaida Damanik
Universitas Simalungun ( USI )
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THE INFLUENCE OF AUDIT TENURE, COMPANY SIZE, AUDIT ROTATION, AND PROFITABILITY ON GOING CONCERN AUDIT OPINION IN REAL ESTATE AND PROPERTY SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2024 Winnie Trecia; Hottua Samosir; Audris Lrticia; Felicia; Margaretha; Elfina Okto Posmaida Damanik
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

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Abstract

The purpose of this study is to analyze and determine the effect of Audit Tenure, Company Size, Audit Rotation, and Profitability on Going Concern Audit Opinions in Sub Companies in the Real Estate and Property Sub-Sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research method used in this study is a quantitative research method. The population in this study consists of Property and Real Estate Sub-Sector companies listed on the IDX during the 2021–2024 period, and the sample used in this study is 100 samples. The research results indicate that audit tenure does not affect the going concern audit opinion. Company size has a positive effect on the going concern audit opinion. Audit rotation does not affect the going concern audit opinion. Profitability does not affect the going concern audit opinion. However, audit tenure, company size, audit rotation, and profitability simultaneously have an effect on the going concern audit opinion.
Co-Authors Adelia Falentina Sitorus Afrisah Putriani Agung Yudha Permana Ajuma Harahap, Siti Alfredo Hamonangan Purba Andy Wijaya Anggi Erlina Anggi Erlina Anggi Erlina Antika Suri, Rindy Arya, Mutih Asyrina Fadilah Chaniago Asyrina Fadilah Chaniago Audris Lrticia Batubara, Rahmawati Bayu Putri Br Purba Bella Elvrida Pardede Catherine Catherine Centain Sihombing Centain Sihombing Christopher Christopher Claudia Flaurencia Sitompul Claudia Flaurencia Sitompul Corry David David Demak Claudia Yosephine Simanjuntak Dendi Pranata Purba DIAN GUSTRAZAIMAN PURBA TAMBAK Dila Atmina Damanik Dimas Ananta Dimas Ardiansyah Dimas Ardiansyah Dina Mawardani Dina Valentina Pratiwi Dina Valentina Pratiwi Djarot Heru Santosa Djuli Sjafei Purba Doris Yolanda Saragih Eko Agus Suyono Elsa Putri Utami Elvira Turnip Ema Aulina Silitonga Enda Noviyanti Simorangkir Eris Turnip, Chintya Eva Sriwiyanti Eva Sriwiyanti Fangellica Victoria Farhan Afdillah Pulungan Farhan Afdillah Pulungan FELICIA Ferry Leonardo Gaby Jennyfer Capriati Br Damanik Ginting, Fauziah Aftitah Girsang, Valentino H Sinaga, Mahaitin Haloho, Yuni Sarah Happy, Happy Harianja, Lulu Nitama Helmi Rivai Nasution Hengki Mangiring Parulian Simarmata Hengki Mangiring Parulian Simarmata Hottua Samosir Imanta Jaya Sipayung Irkham Widiyono Irwansyah Irwansyah Jhonson Allen Marbun Joana Ruth Paulin Saragih Joana Ruth Paulin Saragih Johanes Wilfrid Pangihutan Purba Johanes Wilfrid Pangihutan Purba Johanna Gurning, Demak Jovie Febriansyah Jovie Febriansyah Jusra Tampubolon Jusra Tampubolon Lamria Lamria Lamria, Lamria Leonardi, Agnes Marcella Lisa Andriani Lisa Andriani Lisa Andriani Mahaitin H Sinaga Mahaitin H Sinaga Margaretha Martina, Sri Marulam MT Simarmata Mawardani, Dina Meylida Nurchmania Muhammad Khadir Ali Muhammad Khadir Ali Muhammad Khadir Ali Muhammad Zul Apandi Muldri PJ Pasaribu Munthe, Risma Murni Siringoringo Murni Siringoringo Nasir Arafik Tambunan Nasir Arafik Tambunan Nasution, Diga Fachrurozi Nasution, Yanti Jesika Natasya Natasya Nur indah Saragih Okista, Rizky Pirma Simbolon Prasalti, Geti Prity Tiara Diza Purba, Djuli Sjafei Purba, Purnama Yanti Purba, Risnafasya Cahyani Purnama Yanti Purba Purnama Yanti Purba Rahmainim Saragih Rahmawati Batubara Rajes Pargaulan Simanjuntak Resna Napitu Robert Tua Siregar Roberto Haulion Turnip Rolando Sihombing Rumondang Purba Sabar Duma Sihombing Sabar Dumayanti Sihombing Samosir, Hottua Samosir, Saut Managam Santri Anriani Sijabat Saragih, Liharman Saragih, Surya Eva Julita Sari, Trigita Fatma Saut Managam Samosir Saut Managam Samosir Septia Pratami Nur Rizki Sihombing, Centain Sihombing, Yeni Rafita Silitonga, Bastian Orlando Simanjuntak, Wahyu Tamari Simarmata, Hengki Mangiring Parulian Simarmata, Julwandi SIMBOLON, PIRMA Sinaga, Junedi Oloan Sinaga, Mahaitin H Sinurat, Anggiat Sipayung, Tuahman Siti Ajuma Harahap Siti Ajuma Harahap Sitompul, Claudia Flaurencia Sitorus, Adelia Falentina Sondang Triana Hutapea Sondang Triana Hutapea Sri Martina Sri Olimpia Silalahi Sriwiyanti, eva Tambun, Rusmayani Tambunan, Nasir Arafik Tampubolon, Jusra Tarigan, Vitryani Taufik Parinduri Tioner Purba Tioner Purba Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Ummu Harmain, Ummu Vena Angriva Putri Vena Angriva Putri Vitryani Tarigan Wahyu Tamari Simanjuntak Wahyu Tamari Simanjuntak Wahyudi, Zikri Wico Jontarudi Tarigan Wijaya, Irna Kusuma Wijaya, Janhsen Pratama Winnie Trecia Yesni Riana Damanik Yessy Febriani Yola Yola Yuni Sarah Haloho Yuni Sarah Haloho Yunior, Khomeiny