The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions

Abstract

This study aims to analyze the influence of audit tenure, audit delay, corporate growth, profitability, leverage, and financial distress toward acceptance of going concern audit opinion. The research used manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 and obtained samples of 34 companies and 102 data to be observed for three years of the research period. This study utilized the statistical analysis technique of logistic regression. The results suggested that the variables of audit tenure, audit delay, corporate growth, and financial distress had no significant effect on the acceptance of going concern audit opinion. Instead, profitability and leverage variables significantly affected the acceptance of going concern audit opinion.