ASSESSING OF GOING CONCERN OPINION: A STUDY BASED ON FINANCIAL AND NON-FINANCIAL INFORMATION
Auditors who find indications of fraud in identifying the Company's financial statements will provide a going concern audit opinion on the Company that is doubtful that it can carry on its business in the future. This research aims to analyse the influence of going concern audit opinion based on the Company's financial condition, company growth, audit quality, and solvency in manufacturing companies in the consumer goods industry sector listed on the Indonesia stock exchange in 2014-2018. The data used are annual financial statements and independent auditor's reports from each Indonesian manufacturing Company listed on Indonesia Stock Exchange. This type of research is explanatory research with a quantitative approach. The data analysis method uses logistic regression. This study showed that financial condition, company growth, is not a significant influence toward going concern opinion. Audit quality has a significant influence and negative relation toward going concern opinion, and solvency has significant influence and positive relation toward going concern opinion.
Going Concern, Audit Opinion, Financial Condition, Company Growth, Audit Quality