<![CDATA[This study aims to empirically test the effect of profitability, leverage, liquidity, company growth, previous year's audit opinion and company size on going concern audit opinion. The dependent variable used in this study is going concern audit opinion. While the independent variables used in this study are profitability, leverage, liquidity, company growth, previous year's audit opinion and company size. The type of data used in this study is quantitative data. The data used in the study is secondary data obtained from the annual financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population in the study of industrial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2021-2023. The sample selection in this study used a purposive sampling method with certain criteria in accordance with the research and obtained a final sample of 150 samples. This study was conducted with a logistic regression model to test the hypothesis. The results of the study indicate that profitability has a significant negative effect on going concern audit opinion. The previous year's audit opinion has a significant positive effect on going concern audit opinion. Company leverage has a positive but insignificant effect on going concern audit opinion. Company size has a positive but insignificant effect on going concern audit opinion. while liquidity has a negative but insignificant effect on going concern audit opinion. Company growth has a negative but insignificant effect on going concern audit opinion.]]>
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