PENGARUH KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

The study aims to analyze the effect of Audit Quality, Previous Year’s Audit Opinion, and Company Size on the Acceptance of Going Concern Audit Opinion. The independent variables in this study are Audit Quality, Previous Year’s Audit Opinion, and Company Size, and the dependen variable in this study is the going concern audit opiniom. This styudy uses secondary data, namely the financial statements of manufacturing companies in 2021-2023 that have been audited. The sample was selected based on predetermined criteria using the purposive sampling method and obtained a sample size of 166 data from 24 companies that met the criteria. This study uses the logistic regression analysis method. The results of this study prove that Audit Quality and Company size have a negative but insignificant effect, while the previous year’s Audit Opinion has positive and insignificant effect on the acceptance of going concern audit Opinions.
Keywords: Going Concern Audit Opinion, Audit Quality, Prevoius year’s Audit Opinion, Company Size