Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia

This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and quality. Profitability will be measured with Return on Asset, Liquidity Current Ratio, Solvency Debt Asset Firm Size Logaritma Natural of Total Assets. The data used in this is secondary data. mining businesses listed the Indonesia Stock Exchange (IDX) 2019–2021 comprise study's population. Purposive sampling determines sample, leaving 65 companies that satisfy requirements. Logistic regression analysis technique study. In contrast, Audit Quality using services a public accounting hired company. results indicate while solvency had no impact going-concern opinion, variable quality all significantly influenced opinion.