Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern

Audit reports are used by auditors to inform the accuracy of information in financial statements. The auditor as an independent party has competence provide opinion on client's condition. If it is estimated that company cannot continue its activities, likely will get a going concern audit opinion. can help investors and other stakeholders assessing status company's business continuity. important thing from additional for making investment decisions. This study analyzes factors determine manufacturing companies listed Indonesia Stock Exchange. tested this leverage, initial opinion, growth size. sample 125 2014-2018 period. results data analysis were obtained logistic regression tests. empirical show prior leverage increase likelihood receiving Meanwhile, size have no effect Nagelkerke's R Square test shows ability explain 63.1% going-concern while 36.9% explained outside research model. findings expected prevent losses if they invest potential go bankrupt.