PENGARUH KUALITAS AUDIT, DEBT DEFAULT, DISCLOSURE DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2018)

Abstract

This study aims to examine and analyze: (1) The Effect of Audit Quality on Going Concern Audit Opinions, (2) The Effects of Debt Default on Going Concern Audit Opinions, (3) The Effect of Disclosure on Going Concern Audit Opinions, (4) The Effect of Company Growth on Going Concern Audit Opinions. The sampling method used in this study was the purposive sampling method during the 2016-2018 period on the Indonesian Stock Exchange (BEI) in manufacturing companies as many as 144 and 19 observation samples with logistic regression as the analysis technique. The statistical test tool used is the Statistical Product and Services Solution (SPSS) Program version 17.0, while the data used is in the form of Audit Quality, Debt Default, Disclosure and Company Growth for the 2016-2018 period. The results of this study found that the audit quality has not effect on going concern audit opinion, debt default has an effect on going concern audit opinion, disclosure has not effect on going concern audit opinion and company growth has an effect on going concern audit opinion.

Keywords :Going Concern Audit Opinion, Audit Quality, Disclosure, Company Growth