PENGARUH FIRM SIZE, AUDIT LAG, OPINI AUDIT TAHUN SEBELUMNYA DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021)

Putri Azarya Greace (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Darsono Darsono (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Diponegoro Journal of Accounting
Volume 12, Nomor 3, Tahun 2023

This research aims to test the influence of firm size, audit lag, debt default, firm size, prior-year audit opinion and audit lag on audit opinion going concerns in manufacturing companies The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020-2021. The purposive sampling method is used as a sampling method with certain criteria with a total sample of 308 samples. Based on the results of the study showed that variable audit lag and prior-year audit opinion had an significant positive effect on the opinion of audit going concern. The firm size variable had a insignificant positive effect on the audit of opinion going concern. The acquisition of audit quality variables has a insignificant negative effect on the opinion of audit going concern.