The Effect of Audit Quality, Company Size, and Leverage on Going Concern Audit Opinions (Empirical Study of Financial Sector Companies in 2018-2022)

Yusmanita Chairani (Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA, Indonesia)
Farah Nisa Ul Albab (Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA, Indonesia)
Mila Indriastuti (Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 11 (2024)

Going concern audit opinion is presented by independent auditors if they find uncertainty regarding the company's ability to operate within a specified period after the independent audit report is issued. Quantitative methods are used in this research with secondary data types. This study conducts document analysis by reviewing previous documents and collecting data by examining documents related to the research object. The data collected are in the form of annual financial reports for a consecutive period of 5 years, namely from 2018-2022 and obtained as many as 73 observation samples by applying the purposive sampling method. Based on the results of the logistic regression analysis test, it shows that company size has a negative effect on going concern audit opinion, while audit quality and leverage do not show any effect on going concern audit opinion.