ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2020

Abstract

This research aims to analyze the Effect of Audit Tenure, Debt Default, Profitability and Firm Size of Going Concern Audit Opinion. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2018 - 2020. The sampling technique in this study used Purposive Sampling and produced as many as 54 companies into the research sample. The analytical method used is Logistic Regression with SPSS 22 For Windows Software. Based on the results of the analysis, the following conclusions are obtained: Audit tenure and firm size have a significant negative effect on the acceptance of going concern audit opinion. Debt default have a significant positive effect on the acceptance of going concern audit opinion while the profitability has no effect on acceptance of going concern audit opinion.

Keywords: audit tenure, debt default, profitability, firm size, Audit going concern.