Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

This study aims to find emprical the determinants of accpetance going concern audit’s opinion on companies listed on the Indonesia Stock Exchane. The determinants of acceptance going concern audit opinion include prior year audit opinion, KAP size, company growth, audit tenure and company size. The sampel was selected by purposive sampling method based on certain criteria. A total of 13 mining companies were selected as samples listed on the IDX during the period 2015-2019. Data analysis was perfomend using logistic reggresion analysis. The result of this study indicates that KAP size and audit tenure are determinants of acceptance gong concern audit opinion. While the prior year audit opinion, company growth and company size are not determinants of acceptance going concern audit’s opinon