Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, dan Kondisi Keuangan Perusahaan terhadap Penerimaan Opini Audit Going Concern

This research is a quantitative study which aims to examine the effect of  audit quality, company growth, and the company's financial condition on acceptance of going concern audit opinion. The population in this research is manufacturing companies listed on Indonesia Stock Exchange for the period 2017-2019. Sampling using cluster sampling and obtained a sample of 108 data from 36 companies sampled in this study. Hypothesis testing in this study used Logistic Regression Analysis with SPSS  (Statistical Product and Service Solution) version 25 program and a significance level of 5% (0,05). The results of this study indicate that as measured by the size of KAP using dummy variables and company growth as measured by the sales growth ratio have no significant effect on the acceptance of going concern audit opinion and the company's financial condition as measured using the revised Altman bankruptcy model has a negative significant effect on the acceptance of going concern audit opinion.