Abstract
This study aims to analyze the effect of opinion shopping, financial distress, and company growth on going concern audit opinions with company size as moderation. The acceptance of the going concern audit opinion is due to doubts by the auditor about the company's future viability. The research method uses descriptive quantitative analysis using secondary data. The population of this study is state-owned enterprises (State-Owned Enterprises) listed on the IDX (Indonesia Stock Exchange) in 2020-2022 consisting of 24 companies. The sampling method used was purposive sampling which resulted in 72 companies. The data analysis method used is logistic regression analysis. This study proves that financial distress has a positive effect on going concern opinions, while shopping and company growth opinions do not affect going concern opinions. Company size in this study moderates the relationship of financial distress and company growth to going concern opinions, but company size does not moderate the effect of shopping opinions on going concern opinions.
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