The Effect of Audit Quality, Bankruptcy Condition, And Company Growth on The Going Concern Audit Opinion Of Manufacturing Companies

Abstrak

This research aims to determine the effects of audit quality, company bankruptcy condition, and company growth on the audit opinion of going concern in manufacturing companies in Indonesia during the period 2020-2023. The research sample consists of 100 food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. Data analysis in this study was conducted using logistic regression analysis. The significance values indicated from hypothesis testing partially are as follows: audit quality at 0.000 < 0.05, company bankruptcy condition at 0.997 < 0.05, and company growth at 0.984 < 0.05. The results of this study indicate that audit quality significantly influences the audit opinion of going concern, while company bankruptcy condition and company growth do not affect the audit opinion of going concern. This means that auditors are more likely to provide a going concern opinion to companies with good audit quality. The implication of these findings is that the main focus of auditors should be on audit quality when assessing the company's sustainability, rather than relying solely on the company's financial condition or growth.