OPINI AUDIT GOING CONCERN DAN FAKTOR YANG MEMPENGARUHINYA

Indira Shinta Dewi (Universitas Satya Negara Indonesia)

Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022

Obtaining empirical evidence of how the effect debt default,finacial distress , Audit Opinion Preceding Years is the goal of this study This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2019-2021. 317 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is logistic regression analysis. The analysis showed that the  profitability, and leverage has no effect on tax avoidance. Sales growth has  negative effect on tax avoidance