<![CDATA[ Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan dan disclosure terhadap opini audit going concern. penelitian ini merupakan pendekatan kuantitatif karena data yang digunakan berbentuk angka-angka. Penentuan sampel yaitu menggunakan purposive sampling, sehingga sampel berjumlah 34 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan bantuan Software IBM SPSS 26.Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial ukuran perusahaan dan disclosure masing – masing berpengaruh signifikan terhadap opini audit going concern. Dan secara simultan ukuran perusahaan dan disclosure bersama-sama berpengaruh signifikan terhadap opini audit going concern, yang dibuktikan dengan nilai chi square sebesar 13,737 dengan tingkat signifikan = 0,001 < 0,10, sehingga hipotesis diterima. Kata Kunci : Ukuran Perusahaan, Disclosure, Opini Audit Going Concern  ABSTRACT This study aims to examine and analyze the effect of company size and KAP reputation on going concern audit opinion. This research is a quantitative approach because the data used are in the form of numbers. Determination of the sample is using purposive sampling, so the sample is 34 companies. The data analysis technique used is logistic regression analysis with help of IBM SPSS 26 Software.Based on the result of the study, it can be concluded that in a partially the company size and disclosure are significantly influence to the going concern audit opinion. And the company size and disclosure as same as significantly influence to the going concern audit opinion, that are proven with chi square of 13,737 with a significant value 0,001 < 0,10 then the hypothesis is accepted. Keywords: Company size, Disclosure, Going Concern Audit Opinion.]]>
