Nurnadlifah, Vivi and Safriliana, Retna ORCID: https://orcid.org/0000-0003-0358-7735 (2022) Pengaruh Kondisi Keuangan Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Di Indonesia. In: Seminar Nasional Hasil Riset Dan Pengabdian Masyarakat: “Manajemen, Akuntansi Dan Ekonomi” (Semae) 2022 Tema: Sustainability Green Economy, March 2022, Universitas Merdeka Malang.

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Abstract

The purpose of this research to analyze the effect of financial condition, growth of the company, auditor reputation and audit tenure of to going concern opinion. The financial condition proxied with Z-score and company’s growth is proxied with the sales growth. This research used secondary data and selected by purposive sampling method. The sample used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The result of this research indicate that financial condition and audit tenure have an effect on going concern audit opinion as the growth of the company and auditor reputation has no effect on going concern audit opinion. This means that the company's financial condition is very important for the auditor in providing a going concern audit opinion but for company’s growth it is not a determining factor for auditors in providing going concern audit opinion.

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