Effect of Audit Tenure, Financial Condition, Audit Quality, and Leverage on Going Concern Audit Opinions in the Hospitality, Restaurant, and Tourism Sector Listed on the Indonesia Stock Exchange in 2017-2019

Abstract

The purpose of this study is to determine and examine the effect of audit tenure, financial condition, audit quality, and leverage on going concern audit opinions in the hospitality, restaurant, and tourism sector listed on the Indonesia Stock Exchange in 2017-2019. This research is a quantitative descriptive research. The data used comes from the IDX website www.idx.co.id and meets the requirements. Purposive sampling was used to collect a sample of 11 companies from a population of 35. Data were analyzed using logistic regression analysis. The results show that audit tenure has no significant effect on going concern audit opinions. Financial condition has no significant effect on going concern audit opinions. Audit quality has no significant effect on going concern audit opinions. Leverage has no significant effect on going concern audit opinions. Keywords: Audit Tenure, Financial Condition, Audit Quality, Leverage, Going Concern Audit Opinions.