| dc.description.abstract | This study aims to analyse the effects of audit quality, auditor tenure, profitability,
leverage, and company size on going-concern audit opinions for manufacturing
companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study
uses a quantitative methodology with logistic regression, where the dependent
variable is dichotomous (1 = obtained a going-concern opinion, 0 = did not get a
going-concern opinion). The sample was obtained through purposive sampling
from a population of 359 companies, yielding 221 eligible companies for the three-
year observation period, for a total of 663 observations. The findings show that the
independent variables simultaneously have a significant effect on the going concern
audit opinion. Profitability, leverage, and company size have a considerable impact,
although audit quality and auditor tenure do not. The Nagelkerke R-square value of
0.147 indicates that the model explains 14.7% of the variation in the going-concern
audit conclusion. | en_US |
