PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, DEBT DEFAULT, RASIO LIKUIDITAS, RASIO LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi: Perusahaan manufaktur yang terdaftar di BEI periode 2016 – 2018 )

Abstract

ABSTRACT

The purpose of this research is to an earn empirical evidence in regard to the effect of the previous year's audit opinion, debt default, liquidity ratio, and leverage ratio, going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2018. basic and chemical listed on the Indonesia Stock Exchange in 2016-2018 namely, a number of 70 companies, the number of companies that did not issue audited financial statements in 2016-2018 were 10 companies, the number of companies that did not issue Independent audit reports before the research year are 11 companies, and companies in the process of delisting from IDX in 2016-2018 are 3 companies, the companies taken as research samples in 2016-2018 are as many as 46 companies, so the number of observations in research during 2016-2018 is 138 observations. This study uses a regression test logistics

Keywords: previous year's audit opinion, debt default, liquidity ratio, leverage ratio, and going-concern audit opinion.