Pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

The purpose of this study is to empirically test the influence of Financial Conditions, Company Growth, Audit Opinions of the Previous Year on the acceptance of audit opinions going concern. The data used in this study is secondary data sourced from financial statements published by the Indonesia Stock Exchange. This type of research is quantitative research, a type of research design that is causality research, with sampling methods that are purposive sampling methods with a sample number of 22 companies from 48 mining companies listed on the Indonesia Stock Exchange. Technical data analysis used in this study is Descriptive Statistics and Logistic Regression, as well as hypothesis tests with partial statistical tests and Simultaneous statistical tests, and get the results that the financial condition and audit opinion of the previous year had a positive effect on the acceptance of audit opinions going concern, and the growth of the company had no effect on the acceptance of audit opinions going concern, as well as financial conditions, the growth of the company, and the previous year's audit opinion had a simultaneous effect on the acceptance of audit opinions going concern.