FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN

Media Riset Akuntansi
Vol 9, No 1 (2019): FEBRUARI

This study aims to determine the effect of debt default, company size, company growth, and the size of a public accounting firm on a going concern audit opinion. Secondary data used in this study, in the form of audits of mining companies listed on the Indonesia Stock Exchange for the period 2014 to 2017. Samples were obtained by purposive sampling method with the final number of 72 samples. This study uses logistic regression analysis as a hypothesis test with the SPSS 23 program application. Based on the results of research that has been done it can be concluded that debt default and company growth affect the going concern audit opinion, while the size of the company and the size of the public accounting firm does not affect the audit opinion going concern.