Abstract
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.
Highlights
Quoted from Kompas.Com on Monday, May 11, 2020 that the COVID-19 pandemic caused by the middle of the SARS-Cov-2 has hit the whole world, leading to the peak of the crisis in various aspects
Based on the results of data processing in SPSS 21 above, it shows that the significant value is 0.001 which is less than the significant level value of 0.05 (5%), it can be concluded that the capital structure, operating leverage and profitability have a simultaneous or joint effect on the going concern opinion. concern
The results show that capital structure, operating leverage, and profitability affect business continuity confidence
Summary
Quoted from Kompas.Com on Monday, May 11, 2020 that the COVID-19 pandemic caused by the middle of the SARS-Cov-2 has hit the whole world, leading to the peak of the crisis in various aspects. The implementation of the closure policy and the presence of other policies became an obstacle to the spread of Covid-19 and caused the wheels of the economy to spin as if it had stopped, until it reached an economic crisis. When the impact of the Covid-19 pandemic began there, the rate of economic growth for the whole world felt a dramatic drop (Adhikara, et al, 2022). The Covid-19 pandemic has affected all business fields, including the property business. The real estate industry development was positive after some time ago it was stagnant
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