THE INFLUENCE OF AUDIT QUALITY, COMPANY SIZE AND PROFITABILITY ON GOING CONCERN AUDIT OPINION

Abstract

The purpose of this research is to see the effect given by audit quality, company size and profitability on Going Concern Opinions in Property and Real Estate companies listed on the IDX. Used secondary data which was then analyzed using descriptive statistical analysis with the help of logistic regression method.The population of this study consisted of 76 companies and the sampling method was carried out by purposive sampling method a sample of 65 companies was obtained. The results showed that simultaneously the variables of audit quality, company size and profitability had an effect on going concern audit opinion. Partially, audit quality has no effect on going-concern audit opinion, firm size has a positive effect on going-concern audit opinion and profitability has a negative effect on going-concern audit opinion.