Factors Affecting Audit Opinion Going Concern

Abstract

This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Furthermore, this study applied a purposive sampling technique which resulted in 50 companies with a total of 150 research samples. Then the hypothesis is tested by applying logistic regression. Based on the findings of the analysis, it is known that the audit quality variable has a positive effect on going-concern audit opinion. While the variables of firm size, leverage, profitability, and liquidity have no effect on going concern audit opinion