PENGARUH COMPANY GROWTH DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN YANG DIMODERASI OLEH AUDIT DELAY PADA SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

The purpose of this research is to find out the effect of company growth and audit tenure with audit delay as moderating to going concern 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 the period of 2017-2019. The sample selection used purposive sampling method with the total samples of 183 samples. This study used logistic regression analysis with SPSS 26.0. The results show that company growth and audit delay which moderate company growth do not affect going concern audit opinion, also audit tenure and audit delay which moderate audit tenure had a positive affect on going concern audit opinion.