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The Effect of Capital Structure and Operating Leverage on Going Concern Opinion with Profitability as Intervening Variables in Property and Real Estate Sub Sector Services Companies Listed on the Indonesia Stock Exchange for the 2014-2019 Period What is the Profitability to Mediate the Going Concern Audit Opinion: Empirical Evidence on Developing Capital Markets
The purpose of this study is to empirically examine the effect of capital structure and operating leverage on going concern opinions with profitability as an intervening variable. The population of this research is the property and real estate sub- sector service companies listed on the Indonesia Stock Exchange in the 2014-2019 period, which are 65 companies. The sample in this study amounted to 15 companies and had 90 observational data that had been selected using the purposive sampling method. The data used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX) and data analysis using Logistics Regression analysis. The results of this study indicate that capital structure, operating leverage and profitability have a positive influence on going concern opinions and capital structure and operating leverage have no effect on profitability and even profitability is not able to mediate the effect of capital structure on operating leverage, to the going concern opinion.