PENGARUH KESULITAN KEUANGAN, KEGAGALAN HUTANG DAN MASA AUDIT TERHADAP OPINI AUDIT GOING CONCERN ( Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022 )

Abstract

This research aims to find out and test how financial difficulties, debt failure and audit period influence going concern audit opinions on companies listed on the Indonesia Stock Exchange in 2021-2022. The population in this study amounted to 778 companies. The number of samples in this study was 53 samples. This research method uses quantitative methods. The data analysis method used in this research is logistic regression analysis as a data processing test tool. The results of the research analysis show that financial difficulties have an effect on going concern audit opinion, while debt failure and audit period have no effect on going concern audit opinion