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THE INFLUENCE OF FINANCIAL DISTRESS, PROFITABILITY, AND AUDIT COMMITTEE CHARACTERISTICS ON GOING CONCERN AUDIT OPINIONS

Abstract

This study seeks to examine (1) the effect of financial distress on going-concern audit opinions, (2) the effect of profitability on going-concern audit opinions, and (3) the effect of audit committee characteristics on going-concern audit opinions. The research employs a quantitative method with a descriptive approach. The population consists of 92 property and real estate firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a sample of 37 companies, the study produced 185 observations. Data were analyzed using logistic regression with SPSS version 22. The findings show that financial distress, profitability, and audit committee characteristics do not have a significant effect on going-concern audit opinions.