The going concern audit opinion is a key indicator in assessing a company ability to continue its operations. This study aims to examine the influence of financial condition, audit tenure, and prior-year audit opinion on the going concern audit opinion. A total of 42 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 were selected using purposive sampling. Data were analyzed using logistic regression with Eviews 12. The results showed that the prior-year audit opinion had a significant positive effect, audit tenure had a significant negative effect, while financial condition had no significant effect. Simultaneously, all three variables significantly influenced the issuance of going concern audit opinions in infrastructure sector companies during the observed period.
Ningrum et al. (Sun,) studied this question.
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