Penelitian ini bertujuan untuk mengetahui pengaruh gender akuntan publik, reputasi KAP, ukuran perusahaan, dan leverage terhadap opini going concern. Sampel penelitian ini adalah 80 perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi logistic. Hasil penelitian menunjukkan bahwa reputasi KAP dan leverage memiliki pengaruh terhadap opini going concern. Sedangkan, gender akuntan publik dan ukuran perusahaan tidak memiliki pengaruh terhadap opini going concern.

Kata Kunci: Gender Akuntan Publik, Reputasi KAP, Ukuran Perusahaan, leverage, Opini Going Concern

This study aims to determine the effect of public accountant gender, KAP reputation, company size, and leverage on going concern opinion. The sample of this study was 80 trading, service and investment sector companies listed on the Indonesia Stock Exchange. This study uses logistic regression analysis. The results showed that KAP's reputation and leverage had an influence on going concern opinion. Meanwhile, public accountant gender and company size do not have an influence on going concern opinion.

Keywords: Public Accountant Gender, KAP Reputation, Company Size, Leverage, Going Concern Opinion