Abstract:
objective of this research is to examine the impact of financial factors (company size, profitability ratio, leverage ratio) and non-financial factors (auditor size, risky company) on the probability of accepting the going concern audit opinion using logistic regression analysis. The total population in this study is 124 from all sectors listed on the Indonesia Stock Exchange (IDX) period 2018-2020 and a total sample is 64 companies carried out using purposive sampling.
Company Size and profitability ratio has a negative influence on the probability of receiving going concern opinion, leverage has a positive influence of receiving going concern opinion, auditor size has significant influence, and risky industries have an insignificant influence on the probability of receiving going concern opinion.
