Abstract:
This study aims to determine the effect of the relationship of audit quality, company financial conditions, previous year's audit opinion, company growth and company size towards the tendency of going concern audit opinion acceptance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2017 that have been audited and published. Sample selection was done by purposive sampling. Based on certain criteria determined by the author, 66 samples were obtained. The method used to analyze the relationship between variables is the logistic regression method. After analyzing the data based on the Altman model, it was found that the audit quality variable, the previous year's audit opinion, the company's financial condition did not significantly influence the acceptance of going concern opinion using the Altman Model. While company growth and company size have a positive effect on the acceptance of the going concern audit opinion on the Altman model.
