FACTORS AFFECTING THE GOING-CONCERN AUDIT OPINION OF MINING COMPANIES LISTED ON IDX IN 2019-2022

Abstract

This research aims to determine the effect of company size, liquidity, and company growth on going-concern audit opinion, involving 52 data from the samples of 13 mining companies listed on the Indonesia Stock Exchange in 2019-2022, selected through purposive sampling. The data are analyzed by descriptive statistics and logistic regression processed by SPSS 25 software. Company size, liquidity, and company growth are measured by natural logarithm, current ratio, and sales, respectively. The results of this research exhibit that company size has no effect on going-concern audit opinions, liquidity has an effect on going-concern audit opinions, and company growth has no effect on going-concern audit opinions.