DETERMINANTS OF GOING CONCERN AUDIT OPINION

Abstract

The annual financial report is a publication media used by business entities to inform the company's financial condition to interested parties, including regarding the going concern of the independent auditor. This study aims to analyze the factors that influence the going concern audit opinion as seen from the company's growth and solvency. The type of research used is associative with a sample of 26 property and real estate companies listed on the Indonesia Stock Exchange (IDX). The research uses time series data from 2019 to 2021 so that the data used amounts to 78 data. The data analysis technique used is logistic regression analysis, and the results of this study indicate that: 1) The company's growth has no effect on the acceptance of going-concern audit opinions; and 2) Solvency has affects the acceptance of going concern audit opinions in property and real estate sector companies listed on the Indonesia Stock Exchange. The implications of this study show that the company's ability to pay off long-term and short-term obligations is more dominant in receiving going concern audit opinions than company growth.