This research aims to analyze the significance of audit quality, prior year’s audit opinion, liquidity, solvency, and profitability towards the acceptance of going concern audit opinion (case studies in companies registered on sharia securities list for 2015-2019 periods).
The population in this research were all companies registered on Sharia Securities List for the 2015-2019 periods. This research sample was 31 (thirty-one) companies registered on Sharia Securities List for 2015-2019 periods, which were selected using a purposive sampling technique. The hypothesis testing in this study using logistic regression analysis, which is processed using SPSS 25.00 program.
The analysis and discussion result shows that audit quality has a negative and significant effect, prior year’s audit opinion has a positive and significant effect, liquidity and profitability have a negative and not significant effect, and solvency has a positive and not significant effect toward the acceptance of going concern audit opinion. Meanwhile audit quality, prior year’s audit opinion, liquidity, solvency, and profitability have significant affect toward the acceptance of going concern audit opinion.