Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion

Abstract

This study was conducted to examine the effect of the previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and public accounting firms (PAF) that audited as samples in the study. The data analysis technique used is Path Analysis with Smart PLS 3 with a significance level of 5%. The result indicates that previous year's audit opinion, profitability has a significant impact on going concern audit opinion, meanwhile, audit tenure and quality control system have not significant. Furthermore, other results from this study indicate that the audit tenure, quality control system, and previous year's audit opinion through the quality control system has no effect on going concern audit opinion. The implication of this study to the company is expected to pay attention to various factors, especially financial conditions that can have an influence on going concern audit opinion because this opinion gives a warning to the company.