Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern

This study aims to know the factors that affect the going concern audit opinion. The factors used in this research is liquidity, leverage, profitability, cash flow, and quality audit. Samples were manufacturing companies and selected by using purposive sampling as many as 57 companies that met the research criteria. The analysis method used in this study is the logistic regression. These results indicate that audit quality affects going concern audit opinion. But, the results indicate that liquidity, leverage, profitability, and cash flow does not affect the going concern audit opinion.