Determinants of Going Concern Audit Opinions in Manufacturing Companies: Empirical Evidence from Indonesia

This study analyzes the factors that influence the audit opinion on business continuity in manufacturing companies in Indonesia, focusing on internal auditors' perceptions of audit quality and its impact on client satisfaction. Using an explanatory quantitative method, 120 questionnaires were distributed to internal auditors of companies listed on the IDX, with 59 valid responses analyzed using PLS-SEM (SmartPLS 4.0). The constructs evaluated included audit experience, industry knowledge, accounting standard expertise, audit team independence, professional skepticism, audit execution, and ethical standards, with client satisfaction as the dependent variable and going concern opinions as the moderator. Results show that audit experience, industry knowledge, independence, execution, and ethical standards significantly improve audit quality, which in turn strongly influences client satisfaction (β = 0.637, p < 0.001). Going concern opinions also moderate this relationship (β = 0.214, p = 0.015), enhancing audit value and trust. These findings highlight that audit quality is multidimensional and context-dependent, with strong implications for audit practice, regulation, and corporate governance.