OPINI AUDIT GOING CONCERN : FAKTOR AUDITOR DAN FAKTOR NON AUDITOR

The going concern audit opinion indicates the auditor doubts about the company business continuity which reflect in company’s financial statements. The study purpose to determine the effect of auditor factors (audit tenure and auditor’s industry specialization) and non-auditor factors (company size, funding decisions and institutional ownership) on going concern audit opinions on textile and garment sub-sector companies listed in the Indonesia Stock Exchange during period 2015-2019. Through the sampling criteria, 80 research samples were obtained. Data analysis using logistic regression because dependent variable has a nominal scale. The funding decision variable is a novelty in this study.  However, what effects going concern audit opinion is only the auditor industry.Opini audit going concern mengindikasikan keraguan akuntan publik pada kelangsungan usaha perusahaan yang tercermin dalam laporan keuangan perusahaan tersebut. Tujuan penelitian ini untuk menentukan pengaruh faktor auditor (audit tenur dan spesialisasi industri auditor) serta faktor non auditor (ukuran perusahaan, keputusan pendanaan, dan kepemilikan institusional) terhadap opini audit going concern pada perusahaan subsektor garmen dan tekstil yang tercatat pada Bursa Efek Indonesia periode 2015-2019. 80 sampel penelitian diperoleh melalui kriteria sampling. Analisa data memakai regresi logistik, disebabkan variabel dependent berskala nominal. Variabel keputusan pendanaan merupakan kebaharuan dalam penelitian ini. Namun demikian, yang mempunyai pengaruh pada opini audit goiing concern hanya spesialisasi industri auditor