Daftar Isi:
  • This research aimed to examine the effect of Audit Tenure, Auditor Reputation, Disclosure, Company Size, Liquidity and Corporate Governance on the Acceptance of Going Concern Audit Opinions. The data used in this research were obtained from secondary data, in the form of annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016 to 2018. Samples that met the criteria were 21 companies taken by purposive sampling technique. The results of this research indicate that audit tenure has a negative effect on going concern audit opinion, auditor reputation has a positive on going concern audit opinion, disclosure has a positive effect on going concern audit opinion, company size has a negative effect on going concern audit opinion, liquidity has a negative effect on going concern audit opinion, corporate governance has a negative effect on going concern audit opinion. Therefore, it is recommended for companies to be able to improve the their financial performance.