Detection of financial and non-financial factors affecting the acceptance of going concern opinion

<p>Financial statements are source of information for investors in determining which companies to invest in. Therefore, the reliability financial has an important role. In order reports be reliable, there two things, namely reporting quality and earning factors. The auditor gives a fair opinion as form quality. Thus, going concern is one opinions given by on This study tries examine what factors encourage give company. method used quantitative using inferential statistics. particular, instrument logistic regression. findings this that tend get have certain characteristics, among others, large profits fairly high level debt. finding can then identify potential opinion<em>.</em></p><p><em> </em></p>