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The Effect of Company Financial Condition, Audit Tenure and Previous Year's Audit Opinion on Going Concern Audit Opinion (Empirical Study on Infrastructure Sub-Sector Companies listed on the IDX in 2020-2024)

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Empirical analysis reveals prior audit opinion positively influences going concern audits, while tenure negatively affects them.

Prior-year audit opinion significantly influences going concern audit opinions in infrastructure companies.
Audit tenure shows a significant negative effect on the issuance of going concern audit opinions.
Financial condition does not have a significant impact on going concern audit opinions among the studied companies.
All three variables together have a significant influence on going concern audit opinions in the infrastructure sector.

Ningrum et al. (2025) studied this question.

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