<![CDATA[The going concern audit opinion indicates the auditor doubts about the company business continuity which reflect in company’s financial statements. The study purpose to determine the effect of auditor factors (audit tenure and auditor’s industry specialization) and non-auditor factors (company size, funding decisions and institutional ownership) on going concern audit opinions on textile and garment sub-sector companies listed in the Indonesia Stock Exchange during period 2015-2019. Through the sampling criteria, 80 research samples were obtained. Data analysis using logistic regression because dependent variable has a nominal scale. The funding decision variable is a novelty in this study. However, what effects going concern audit opinion is only the auditor industry.]]>
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