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March 31, 2021
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March 31, 2021
Published
March 31, 2021
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Abstract

This study aims to influence profitability, sales growth, market valuation, company size, and audit quality to going concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange 2014-2017. The type of research in the research is quantitative research. The sampling technique used is a proposive sample and the selection of 69 units of company analysis. Models of analysis that are practical logistic regression. Audit quality was measured using the kaznik accrual discretionary model (1999). The result of the research shows that firm size has an effect on going concern audit opinion, while profitability, sales growth, market value, and audit quality have an effect on going concern audit opinion.

Keywords

Profitability Market Value Audit Quality Audit Opinion Accrual Discretionary.

Article Details

Author Biography

Endar Pradesa, STIE Musi Rawas




How to Cite
Pradesa, E. (2021). FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. JURNAL FAIRNESS, 9(1), 59–76. https://doi.org/10.33369/fairness.v9i1.15222
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