PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Setyanida, Wahyu Delta
Srimindarti, Ceacilia

Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Vol. 19 No. 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

This research aims to examine the effect of financial condition, debt default size, and growth on going concern audit opinion. All manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 are used in this study as a population. Sample method used in this research is purposive sampling. The samples obtained in this study were 215 samples from 494 manufacturing companies. The method of analysis used in this research is logistic regression analysis. The result of this research found that financial condition, debt default, size, and growth does not have a significant. Impact on going concern audit opinion. The results of this study have implications for the company in order to avoid going concern audit opinion.