Abstract:
A going concern opinion becomes an opinion that many companies may avoid because it may decrease investors' reliability on that companies. This research intends to figure out the factors that impact the issuance of going concern opinion using several variables such as Audit Tenure, Audit Quality, Prior Opinion, Liquidity & Profitability. The sample of this research is 96 sample units obtained from 12 textile and garments manufacturing companies registered on the Indonesia Stock Exchange for 2013 – 2020. This research is a descriptive quantitative research which use purposive sampling method and logistic regression analysis. From the analysis, it can be determined that prior opinion significantly influences the issuance of going concern opinion. Meanwhile, the Audit Tenure, Audit Quality, Liquidity & Profitability does not significantly influence the issuance of going concern opinion
