GOING CONCERN AUDIT OPINION DETERMINED BY FINANCIAL AND NON-FINANCIAL FACTORS

Abstract

This research was conducted with the aim of knowing the influence exerted by the independent variables consisting of profitability, liquidity, leverage, audit quality, and audit tenure on the dependent variable, namely going-concern audit opinion. The unit of analysis used in this study is the transportation and logistics sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. In determining the number of research samples, a purposive sampling technique was used by setting certain sample criteria and resulting in a total sample of 24 companies. In this study the type of data used is secondary data which contains company information contained in the company's annual or financial reports. Research data analysis was carried out using a logistic regression model with SPSS IBM 25 statistical software tools. The results obtained from the partial hypothesis testing process are as follows. Profitability has no significant effect on going concern audit opinion. Liquidity has no significant effect on going concern audit opinion. Leverage has a significant positive effect on going concern audit opinion. Audit quality has a significant negative effect on going concern audit opinion. The tenure audit has a significant negative effect on the going concern audit opinion