FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN VARIABEL INFLASI SEBAGAI MODERATING PADA PERUSAHAAN SEKTOR MANUFAKTUR

Abstract

In BEI companies, losses often occur for a long time, or poor financial conditions can affect the company's performance to continue its operations. Aims to test the Effect of Corporate Social Responsibility (CSR), Corporate Governance Code (CGC), and Intellectual Capital on Going Concern Audit Opinions with Inflation as a Moderating Variable in Manufacturing Sector Companies on the Indonesia Stock Exchange Industrial Classification or IDX-IC. This research is quantitative, using logistic regression. The research is causal. The population is 287 companies, and this study's sample is 26 manufacturing sector companies on the Indonesia Stock Exchange for the 2018-2022 period. The model is logistic regression. The result is that Corporate Social Responsibility does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Good Corporate Governance does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Intellectual Capital does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Inflation cannot Moderate CSR, GCG, and Intellectual Capital on Going Concern Audit Opinions.