FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN

Abstract

This research was conducted to outline whether the prior opinion, audit quality, and company size influenced the audit opinion going concerned on mining companies listed on the IDX for the period 2017-2019. Research methods and approaches use quantitative methods and approaches, with data collection techniques using documentation. This research are using logistic regression. In addition, testing of each variable showed the results of the prior opinion had a significance value of 0.01 and a regression coefficient of 4.223. The quality of the audit showed a significance value of 0.999 and a regression coefficient of -19,484. The size of the company has a significance value of 0.911 and a regression coefficient of -0.023.  The conclusion of this study is that the prior opinion had a significant effect on the audit opinion going concerned on mining companies registered with the IDX in 2017-2019, while the quality of the audit and the size of the company had no effect on the audit opinion going concerned on mining companies listed on the IDX in 2017-2019