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

Abstract

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.