ANALISIS PENGARUH SUSTAINABILITY REPORT, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP OPINI AUDIT GOING CONCERN

This study aims to analyze the influence of the Sustainability Report, Independent Commissioners, Audit Committee, and Managerial Ownership on Going Concern Audit Opinions. The research employs a quantitative approach using secondary data from mining companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study is purposive sampling, analyzed using logistic regression through SPSS version 25 The results show that the Sustainability Report, Independent Commissioners, Audit Committee, and Managerial Ownership do not affect the Going Concern Audit Opinion. This study is expected to be beneficial for future studies and financial audit practices.