TY - JOUR AU - Marhamah marhamah AU - Ariyani Indriastuti PY - 2024/12/25 Y2 - 2025/11/04 TI - OPINI AUDIT GOING CONCERN: MENGURAI FAKTOR YANG MEMPENGARUHI JF - JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi JA - capital VL - 6 IS - 2 SE - Articles DO - 10.33747/capital.v6i2.235 UR - http://capital.stiesemarang.ac.id/index.php/capital/article/view/235 AB - A going concern audit opinion is issued by auditors to determine whether a company can sustain its operations. Auditors are responsible for evaluating whether there is significant doubt about the entity's ability to continue as a going concern.Research findings indicate that financial condition has a significant influence on the going concern audit opinion, whereas company size and auditor reputation do not have a significant impact. Auditors should consider management policies, auditor experience, and corporate governance factors when determining a going concern audit opinion. ER -