Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh disclosure, profitabilitas,leverage dan financial distress terhadap opini audit going concern Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini mengguanakan metode purposive sampling sehingga sampel yang diperoleh sejumlah 28 perusahaan dengan observasi selama 5 tahun dan memperoleh data obseervasi sejumlah 140 data observasi. Hipotesis pada penelitian ini diuji dengan uji regresi logistik dengan menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa dislosure, profitabilitas, leverage, financial distress tidak berpengaruh terhadap opini audit going concern. Hasil ini memberikan wawasan mengenai berbagai faktor yang mempengaruhi opini audit going concern. Auditor diharapkan bertindak secara independent dan berhati-hati saat memberikan opini audit going concern. Mereka perlu mempertimbangkan berbagai faktor yang dapat mempengaruhi keputusan mereka.

Kata Kunci: Opini Audit Going Concern, Disclosure, Profitabilitas, Leverage, Financial Distress

This research aims to obtain empirical evidence about the influence of disclosure, profitability, leverage and financial distress on the going concern audit opinion In Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative research. This research uses the purposive sampling method so that the sample obtained is 28 companies with observation for 5 years and obtained observation data of 140 observation participants. The hypothesis in this study was tested using a logistic regression test using SPSS program version 26. The results of this research show that dislosure, profitability, leverage, and financial distress do not effect on the going concern audit opinion. These results provide insight into the various factors that influence going concern audit opinions. Auditors are expected to act independently and carefully when providing going concern audit opinion. They need to consider various factors that may influence their decision. Keywords : Going Concern Audit Opinion, Disclosure, Profitability, Leverage, Financial Distress