Determinasi Penerimaaan Opini Audit Going Concern

This research is a quantitative study which aims to determine the effect of company size, financial distress, and management strategy on going concern audit opinion. The sample in this study was 36 companies in the manufacturing sector obtained using cluster sampling. This study used logistic regression analysis with a significance of 5%. The results of this study indicate that company size has not significant effect on going concern audit opinion, financial distress significant effect on going concern audit opinion and management strategy has not significant  effect on going concern audit opinion