Pengaruh Company Financial Quality, Company Growth, Firm Size, dan Previous Year Audit Opinion Terhadap Going Concern Audit Opinion (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to examine the effect of company financial quality, company growth, firm size, and previous year audit opinion on going concern audit opinion among food and beverage companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research applies an explanatory quantitative approach using secondary data obtained from corporate annual reports. The sample was selected using the purposive sampling technique, resulting in 74 companies with a total of 222 observations over three years. Logistic regression analysis was employed since the dependent variable is dichotomous. The findings reveal that company financial quality, company growth, and firm size have no significant effect on going concern audit opinion. Conversely, previous year audit opinion has a positive and significant effect, indicating that prior audit opinions serve as a strong indicator of the likelihood of receiving a going concern audit opinion.